Effective date postponement of auditor's report order: applicability deferred to 1st April 2021 for audit reporting requirements. Amendment to the Companies (Auditor's Report) Order, 2020 replaces the date in paragraph 2, substituting the earlier applicability date with the later specified date, thereby deferring the commencement of the auditor reporting requirements; the Order is made under the powers of sub section (11) of section 143 of the Companies Act and comes into force on publication in the Official Gazette.