Auditor's report content requirement: include CARO-specified matters in every applicable audit report, with a consolidated exception. Auditor's reports must include the matters specified in paragraphs 3 and 4 of the Companies (Auditor's Report) Order, 2020 for companies to which the Order applies for the applicable financial years, as a supplement to the auditor's report under the Companies Act; the Order excludes consolidated financial statements except for clause (xxi) of paragraph 3.
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Provisions expressly mentioned in the judgment/order text.
Auditor's report content requirement: include CARO-specified matters in every applicable audit report, with a consolidated exception.
Auditor's reports must include the matters specified in paragraphs 3 and 4 of the Companies (Auditor's Report) Order, 2020 for companies to which the Order applies for the applicable financial years, as a supplement to the auditor's report under the Companies Act; the Order excludes consolidated financial statements except for clause (xxi) of paragraph 3.
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