Home > Business & Economics > Finance & accounting > Accounting > Financial accounting > Taxmann's CARO 2020 Para-wise commentary (applicability & reporting requirements) on Companies (Auditor?s Report) Order, supplemented by Clause-wise Ready Reckoner, FAQs, Case Studies, etc. [Paperback] CA Srinivasan Anand G.
Taxmann's CARO 2020  Para-wise commentary (applicability & reporting requirements) on Companies (Auditor?s Report) Order, supplemented by Clause-wise Ready Reckoner, FAQs, Case Studies, etc. [Paperback] CA Srinivasan Anand G.

Taxmann's CARO 2020 Para-wise commentary (applicability & reporting requirements) on Companies (Auditor?s Report) Order, supplemented by Clause-wise Ready Reckoner, FAQs, Case Studies, etc. [Paperback] CA Srinivasan Anand G.

          
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About the Book

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, 2020CARO Reporting under CARO, 2016 (Applicable for Financial Year 2021-22) This book will be helpful for AuditorsThe 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]o CARO 2016o CARO 2020[Amended Schedule II] Related disclosure requirements[Clause-wise Ready Reckoner] on CARO 2020Review of earlier versions of CARO to do a quick comparison(s) [In a Nushell] CARO 2020Relevant Provisions of Companies Act, 2013The contents of this book are as follows:CARO Reporting under CARO, 2020 (Applicable from Financial Year 2021-22)o Introductiono Additional Regulatory Information Disclosure Requirements of Schedule III vis-a-vis CARO, 2020o Applicability of CARO, 2020o Property, Plant and Equipmento Intangible Assetso Title Deeds of all Immovable Properties Disclosed in Accountso Proceedings Pending against the Company for Holding Benami Propertyo Inventoryo Quarterly Statements Submitted to Banks/FIs by Companies Enjoying Sanctioned Working Capital Limitso Loans or Advances in the Nature of Loans or Guarantees or Security Provided to, or Investments made in, Other Entitieso Reporting on Compliance with Sections 185 and 186 as Regards Loans, Investments, Guarantees and Securitieso Acceptance of Public Deposits and Deemed Depositso Maintenance of Cost Recordso Payment/Non-Payment of Statutory Dueso Transactions not Recorded in the Books and Surrendered or Disclosed as Income in Tax Assessmento Company Defaults in Repayment of Loans/Other Borrowings/in Payment of Interest to any Lendero End use of Term Loanso ?Asset-Liability Maturity Mismatch? - Use of Short-Term Funds for Long Term Purposeso Funds Taken from Other Entities by Company to Meet Obligations of Subsidiaries, Associates or JVso Whether Company has Raised Loan on Pledge of Securities in Subsidiaries, Associates or JVso End Use of Moneys Raised by Way of IPO/FPOo Private Placement/Preferential Allotment of Shares/FCDs/PCDs/OCDso Frauds Noticed/Reportedo Reporting of Compliances by Nidhi Companieso Related Party Transactionso Internal Audito Non-Cash Transactions Involving Directors or Connected Personso Registration of NBFCs U/S 45-IA of RBI Act, 1934o Whether Company has Incurred Cash Losso Resignation of Statutory Auditorso Material Going Concern Uncertaintyo Transfer of Unspent CSR Fundso Reasons to be Stated by Auditor for Qualified or Adverse Remarks in CARO Report CARO Report on Consolidated Financial Statements under CARO, 2020o Qualified/Adverse Remarks in CARO Reports of Companies Included in Consolidated Financial Statementso CARO Reporting under CARO, 2016 (Applicable for Financial Year 2021-22o Applicability of CARO, 2016o Fixed Assets/PPEo Title Deeds of Immovable Propertieso Inventoryo Loans to Parties Covered under Section 189o Reporting on Compliance with sections 185 and 186 as regards loans, investments, guarantees and securitieso Acceptance of Deposits by Companyo Maintenance of Cost Recordso Payment/Non-Payment of Statutory Dueso Default in Repayment to Banks/FIs/Govt. Debenture Holderso End use of Monies Raised by Way of IPO/FPO/Term Loanso Frauds Noticed/Reportedo Managerial Remunerationo Reporting on Compliances by Nidhi Companyo Related Party Transactionso Private Placement/Preferential Allotment of Shares/FCDs/PCDso Non-Cash Transactions Involving Directors or Connected Personso Registration of NBFC under Section 45-IA of RBI Act, 1934 About the Author Srinivasan Anand G is a Practicing Chartered Accountant. He has qualified in


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Product Details
  • ISBN-13: 9788195371433
  • Publisher: Taxmann
  • Binding: Paperback
  • Height: 254 mm
  • No of Pages: 752
  • Width: 25 mm
  • ISBN-10: 8195371434
  • Publisher Date: 27 Jul 2021
  • Edition: 8th Edition | July 2021
  • Language: English
  • Weight: 815 gr


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Taxmann's CARO 2020  Para-wise commentary (applicability & reporting requirements) on Companies (Auditor?s Report) Order, supplemented by Clause-wise Ready Reckoner, FAQs, Case Studies, etc. [Paperback] CA Srinivasan Anand G.
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Taxmann's CARO 2020 Para-wise commentary (applicability & reporting requirements) on Companies (Auditor?s Report) Order, supplemented by Clause-wise Ready Reckoner, FAQs, Case Studies, etc. [Paperback] CA Srinivasan Anand G.
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Taxmann's CARO 2020 Para-wise commentary (applicability & reporting requirements) on Companies (Auditor?s Report) Order, supplemented by Clause-wise Ready Reckoner, FAQs, Case Studies, etc. [Paperback] CA Srinivasan Anand G.

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