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CARO 2020 A Para-wise Commentary on Companies (Auditor’s Report) Order 2020 at Meripustak

CARO 2020 A Para-wise Commentary on Companies (Auditor’s Report) Order 2020 by Srinivasan Anand G, Taxmann Publications

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  • General Information  
    Author(s)Srinivasan Anand G
    PublisherTaxmann Publications
    Edition8th Edition 2021
    ISBN9788195371433
    BindingPaperback
    LanguageEnglish
    Publish YearJuly 2021

    Description

    Taxmann Publications CARO 2020 A Para-wise Commentary on Companies (Auditor’s Report) Order 2020 by Srinivasan Anand G

    This book provides a para-wise commentary on Companies (Auditor’s Report) Order. It is a complete guide on the applicability and the matters that need to be reported by an Auditor on CARO.

    This book is divided into three divisions:

    CARO Reporting under CARO, 2020 (Applicable from Financial Year 2021-22)
    CARO Report on Consolidated Financial Statements under CARO, 2020
    CARO Reporting under CARO, 2016 (Applicable for Financial Year 2021-22)
    This book will be helpful for Auditors

    The Present Publication is the 8th Edition, amended up to 30th June 2021, authored by CA Srinivasan Anand G., with the following noteworthy features:

    [FAQs & Case Studies]
    CARO 2016
    CARO 2020
    [Amended Schedule II] Related disclosure requirements
    [Clause-wise Ready Reckoner] on CARO 2020
    Review of earlier versions of CARO to do a quick comparison(s)
    [In a Nushell] CARO 2020
    Relevant Provisions of Companies Act, 2013
    The contents of this book are as follows:

    CARO Reporting under CARO, 2020 (Applicable from Financial Year 2021-22)
    Introduction
    Additional Regulatory Information Disclosure Requirements of Schedule III vis-a-vis CARO, 2020
    Applicability of CARO, 2020
    Property, Plant and Equipment
    Intangible Assets
    Title Deeds of all Immovable Properties Disclosed in Accounts
    Proceedings Pending against the Company for Holding Benami Property
    Inventory
    Quarterly Statements Submitted to Banks/FIs by Companies Enjoying Sanctioned Working Capital Limits
    Loans or Advances in the Nature of Loans or Guarantees or Security Provided to, or Investments made in, Other Entities
    Reporting on Compliance with Sections 185 and 186 as Regards Loans, Investments, Guarantees and Securities
    Acceptance of Public Deposits and Deemed Deposits
    Maintenance of Cost Records
    Payment/Non-Payment of Statutory Dues
    Transactions not Recorded in the Books and Surrendered or Disclosed as Income in Tax Assessment
    Company Defaults in Repayment of Loans/Other Borrowings/in Payment of Interest to any Lender
    End use of Term Loans
    ‘Asset-Liability Maturity Mismatch’ - Use of Short-Term Funds for Long Term Purposes
    Funds Taken from Other Entities by Company to Meet Obligations of Subsidiaries, Associates or JVs
    Whether Company has Raised Loan on Pledge of Securities in Subsidiaries, Associates or JVs
    End Use of Moneys Raised by Way of IPO/FPO
    Private Placement/Preferential Allotment of Shares/FCDs/PCDs/OCDs
    Frauds Noticed/Reported
    Reporting of Compliances by Nidhi Companies
    Related Party Transactions
    Internal Audit
    Non-Cash Transactions Involving Directors or Connected Persons
    Registration of NBFCs U/S 45-IA of RBI Act, 1934
    Whether Company has Incurred Cash Loss
    Resignation of Statutory Auditors
    Material Going Concern Uncertainty
    Transfer of Unspent CSR Funds
    Reasons to be Stated by Auditor for Qualified or Adverse Remarks
    in CARO Report
    CARO Report on Consolidated Financial Statements under CARO, 2020
    Qualified/Adverse Remarks in CARO Reports of Companies Included in Consolidated Financial Statements
    CARO Reporting under CARO, 2016 (Applicable for Financial Year 2021-22
    Applicability of CARO, 2016
    Fixed Assets/PPE
    Title Deeds of Immovable Properties
    Inventory
    Loans to Parties Covered under Section 189
    Reporting on Compliance with sections 185 and 186 as regards loans, investments, guarantees and securities
    Acceptance of Deposits by Company
    Maintenance of Cost Records
    Payment/Non-Payment of Statutory Dues
    Default in Repayment to Banks/FIs/Govt. Debenture Holders
    End use of Monies Raised by Way of IPO/FPO/Term Loans
    Frauds Noticed/Reported
    Managerial Remuneration
    Reporting on Compliances by Nidhi Company
    Related Party Transactions
    Private Placement/Preferential Allotment of Shares/FCDs/PCDs
    Non-Cash Transactions Involving Directors or Connected Persons
    Registration of NBFC under Section 45-IA of RBI Act, 1934
    Read More

    About the author
    Srinivasan Anand G.
    Srinivasan Anand G is a Practicing Chartered Accountant. He has qualified in the exams of all three premier professional institutes, i.e. ICAI, ICWAI & ICSI.

    He is associated as a guest faculty with various institutes such as Regional Training Institute, Comptroller & Auditor General of India, Western Coalfields Ltd., Punjab National Bank, Zonal Training Centre. He has also spoken at Study Circle Meetings organized by the Nagpur Branch of ICAI.