CARO 2003 ICAI PDF

Thus, the said information did not have much perceivable benefit to the readers of the audit report. There may be situations where one or more of the clauses are not applicable. For example, the requirement regarding internal audit system does not apply in case of all the companies. In such situations, it would be appropriate for the auditor to make a suitable comment in his report bringing out the fact of non-applicability of a particular clause. To illustrate, where the maintenance of cost records has not been prescribed by the Central Government under section 1 d of the Act, the auditor may state:.

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Thus, the said information did not have much perceivable benefit to the readers of the audit report. There may be situations where one or more of the clauses are not applicable. For example, the requirement regarding internal audit system does not apply in case of all the companies. In such situations, it would be appropriate for the auditor to make a suitable comment in his report bringing out the fact of non-applicability of a particular clause.

To illustrate, where the maintenance of cost records has not been prescribed by the Central Government under section 1 d of the Act, the auditor may state:. Your email address will not be published. Post Comment. Notice: It seems you have Javascript disabled in your Browser. In order to submit a comment to this post, please write this code along with your comment: b8fbd8cd3e7b86cdb.

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Issuance of the Companies (Auditors Report) Order, 2003

Sellers are us citizens. For 80 lakhs. Will they be liable to pay TDS individually. There isno capital gain. Will there be any penalty if paid now.

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Issuance of the Companies Auditors Report Order, Updated: Jul 14 , am hrs. File No. It applies to every company, including a foreign company as defined in section of the Act, except however the following: 1.

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Share this page:. The Ministry of Corporate Affairs MCA is working on it and has constituted a Committee for this purpose to analyse the contents of the Order to be made under section 11 of the Companies Act, for the Financial Year ICAI is also a member of the said committee. We are given to understand by MCA that an Order being a smaller version of CARO , applicable for the financial year , may be notified soon under section 11 of the Companies Act, However, at this juncture, to bring more clarity, this Announcement is released in consultation with the Ministry. The Companies Act, has ceased to have effect from 01st April,

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