Caro amendments related to CSR

The Companies (Auditor’s Report) Order (CARO) is a regulatory framework in India that mandates the reporting requirements for statutory auditors of companies. The latest amendments to CARO, known as CARO 2020, introduced certain changes related to Corporate Social Responsibility (CSR) reporting. Here are some key provisions: 1. Assessment of CSR Expenditure: Under CARO 2020, auditors…...