In pursuance of its objective of strengthening the corporate governance
framework under the Companies Act, 2013 to attain the national objective
of becoming a $ 5 Trillion economy, using powers conferred under subsection
(11) of section 143 of the Companies Act, 2013 and in supersession of
the Companies (Auditor's Report) Order, 2016, Ministry of Corporate Affairs
issued Companies (Auditor's Report) Order, 2020 vide notification dated
25th February, 2020 effective from same date, published in the Gazette of
India, Extraordinary, Part II, Section 3, Sub-section (ii), vide number S.O. 849
(E), dated 25th February, 2020. #pdf
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