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What are differences between CARO 2003 and CARO 2015 ?
Companies Auditors Report Order CARO 2015
10 Apr 2015 
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CARO reporting scope revised; deletions of multiple legacy clauses and added deposit and statutory-due disclosures.
CARO 2015 revises auditor reporting by deleting multiple legacy CARO 2003 enquiry requirements (including disclosures on disposal of fixed assets, specified loans, prejudicial loan terms, section 301 register entries and pricing, and several operational financing clauses) and by adding clarifications on authorities relevant to deposit acceptance and restructuring deposit-related statutory dues disclosures, with the Investor Education Fund addressed separately. (AI Summary)
CARO 2015 revises auditor reporting by deleting multiple legacy CARO 2003 enquiry requirements (including disclosures on disposal of fixed assets, specified loans, prejudicial loan terms, section 301 register entries and pricing, and several operational financing clauses) and by adding clarifications on authorities relevant to deposit acceptance and restructuring deposit-related statutory dues disclosures, with the Investor Education Fund addressed separately. (AI Summary)