Ashish GogiaAshish Gogia asked 3 years ago

IS REPORING OF ALL THE CLAUSES ( CARO 2016) IS REQUIRED EVEN IF IT IS NOT APPLICABLE ON THE COMPANY.

1 Answers
RaviRavi Staff answered 3 years ago

Hello Ashish
Reporting under
Sec 143(1)- Inquiry— Only if auditor finds adverse things
Sec 143(3)- Specific Matters— Always report unless not applicable
Sec 143(11)- CARO 16— Always report even if not applicable
As per ICAI announcement if many clauses are not applicable you can club them at one place in report.

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