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of <h1>New Auditor's Report Order 2020: Detailed Audit Requirements for Most Companies, Effective April 1, 2020.</h1> The Companies (Auditor's Report) Order, 2020, issued by the Ministry of Corporate Affairs, supersedes the 2016 order and applies to most companies, excluding certain categories like banking and insurance companies. Effective from its publication date, it mandates auditors to include specific matters in their reports for financial years starting on or after April 1, 2020. These matters cover various aspects, such as the maintenance and verification of assets, compliance with statutory dues, loan defaults, and related party transactions. The order specifies requirements for auditors to provide detailed information on these areas and reasons for any unfavorable or qualified opinions.
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