MCA has notified Revised Companies Auditor's Report Order, 2020 on 25th February, 2020 after consultation with NFRA. The revised CARO, 2020 has replaced CARO,2016. The revised CARO has increased more responsibilities on Auditors and is applicable for accounts audited for the financial years commencing on or after April 1, 2019. The revised CARO download here http://www.mca.gov.in/Ministry/pdf/Orders_25022020.pdf