Caro & maocaro

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Respected Sir, I am totally unaware about the concept of caro and Maocaro. So, please explain me what is caro & maocaro & to whom it is applicable in brief.

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CARO 2003 was introduced as per the guideline of central government, CARO 2003 is a Suppliment to Maocaro introduced in the year 1998. CARO is applicable for Auditors Report Prepared for the period on or after 1st july 2003.

before 1st july 2003 it was Manufacturing and Other Companies (Auditor's Report) Order, 1988 ["MAOCARO"] and after that Companies (Auditor’s Report) Order, 2003 ["CARO"]


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