Order 2 - Auditor's report to contain matters specified in paragraphs 3 and 4 - Companies (Auditor's Report) Order, 2020

2. Auditor's report to contain matters specified in paragraphs 3 and 4. - Every report made by the auditor under section 143 of the Companies Act on the accounts of every company audited by him, to which this Order applies, for the financial years commencing on or after the 2 [ 1st April, 2021 ] , shall in addition, contain the matters specified in paragraphs 3 and 4, as may be applicable: Provided this Order shall not apply to the auditor s report on consolidated financial statements except clause (xxi) of paragraph 3. *************** NOTES:- 1. Substituted vide Notification No. F. No. 17/45/2015-CL-V Part I dated 24-03-2020 before it was read as 1st April, 2019 2. Substituted vide ORDER NO. S.O. 4588(E) dated 17-12-2020 before it was read as 1 [ 1st April, 2020 ]