Companies (Auditor’s Report) Order, 2020.
[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (ii)]
MINISTRY OF CORPORATE AFFAIRS ORDER
New Delhi, the 25th February, 2020
S.O……………(E).—In exercise of the powers conferred by sub-section (11) of section 143 of the Companies Act, 2013 (18 of 2013 ) and in supersession of the Companies (Auditor’s Report) Order, 2016, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (ii), vide number S.O. 1228 (E), dated the 29th March, 2016, except as respects things done or omitted to be done before such supersession, the Central Government, after consultation with the National Financial Reporting Authority constituted under section 132 of the Companies Act, 2013, hereby makes the following Order, namely:—
1. Short title, application and commencement. – (1) This Order may be
called the Companies (Auditor’s Report) Order, 2020.
(2) It shall apply to every company including a foreign company as defined in
clause (42) of section 2 of the Companies Act, 2013 (18 of 2013) [hereinafter
referred to as the Companies Act], except–
(i) a banking company as defined in clause (c) of section 5 of the Banking
Regulation Act, 1949 (10 of 1949);