CARO annexure with qualifications, worked example
A single format from the The CARO Annexure: Model Wording, Favourable and Adverse pack. CARO 2020, para 4.
- 6 pages
- 8
- Word and PDF
- 13 September 2026
What it covers
- 1CARO annexure with qualifications, worked exampleCARO 2020, para 4
Read the opening
The first part of the format, as it downloads. Blanks are highlighted.
Annexure A to the Independent Auditor's Report
Referred to in paragraph 1 under "Report on Other Legal and Regulatory Requirements" section of our report of even date to the members of [Company name] Private Limited on the financial statements for the year ended 31 March 2026
To the best of our information and according to the explanations provided to us by the Company and the books of account and records examined by us in the normal course of audit, we state that:
(i)(a)(A) The Company is maintaining proper records showing full particulars, including quantitative details and situation, of Property, Plant and Equipment.
(B) The Company is maintaining proper records showing full particulars of intangible assets.
(b) The Property, Plant and Equipment have been physically verified by the management during the year in accordance with a programme of verification which, in our opinion, provides for physical verification of all the Property, Plant and Equipment at reasonable intervals. No material discrepancies were noticed on such verification.