TaxTMI 
TaxTMI 
TaxTMI 
Ministry of Corporate Affairs (MCA) Updates:
Ministry of Corporate Affairs (MCA) has issued the Companies (Auditor’s Report) Second Amendment Order, 2020 {CARP, 2020} vide Gazette Id CG-DL-E-19122020-223784 published in NIOG on 19th December, 2020.
Applicable: from the date of its publication in the Official Gazette.
Key Highlight:
In the Companies (Auditor’s Report) Order, 2020, in paragraph 2, for the figures, letters and word “1st April, 2020”, the figures, letters and word “1st April, 2021” shall be substituted.
Kindly note that: The principal order was published in the Gazette of India, Extraordinary, Part II, section 3, subsection (ii), vide number S.O. 849(E), dated the 25th February, 2020 and was subsequently amended vide number S.O. 1219 (E), dated the 24th March, 2020.