CARO 2016 – Complete Revision in 29 Minutes For July 2021 CA Inter/IPCC Exams | Neeraj Arora

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Hey guys!

In this video, we will be revising all the concepts related to CARO. We will be revising the entire concept in just 29 minutes.

CARO also known as Companies (Auditor’s Report) Order, 2016 issued by the Ministry of Corporate Affairs would be applicable for the July 2021 Examination, so I have taken this opportunity to revise the entire concept in a bite-sized step-by-step format.

If you are going to appear for July 2021 exams this CARO revision video will help you in quick preparation of your exams.

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Here are some of the concepts that we will be discussing in this video:
0:00 - Introduction
3:25 - Companies (Auditors Report) Order, 2016 Section 143 (11)
4:48 - CARO Applicability
9:53 - Matters To Be Included In The Auditor's Report Under CARO, 2016
14:34 - Compliance of Provisions Of Section 185 and Section 186
17:42 - Cost Records
19:09 - Repayment of Dues
19:34 - Money Raised By Way of Initial Public Offering
20:10 - Fraud On Or By The Company
20:44 - Managerial Remuneration
22:48 - Example Of Nidhi Company
23:43 - Related Party Transactions
26:00 - Preferential Allotment or Private Placement of Shares
27:24 - Non Cash Transaction With Directors
28:13 - Non Banking Financial Corporation

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