The Committee takes this opportunity to thank all the representatives from
the Industry chambers, ICAI, practicing professionals and the Officers of the
Ministry who have contributed by way of responses/suggestions to examine and
recommend matters for inclusion in Companies (Auditor’s Report) Order, 2019
(CARO, 2019) and also to ascertain the possibility of making CARO an e-form.
The Committee also acknowledges and places on record the valuable
comments/suggestions made by Industry Chambers, ICAI, practicing
professional and the Officers of the Ministry.
The Committee expresses gratitude to Shri K.V. R. Murty, Joint Secretary,
MCA, the others members of the Committee and the invitees who contributed
immensely by participating in various meetings of the Committee and expressed
insights on the complex issues to be included in CARO, 2019.
The Committee appreciates the inputs received from the invitees and
Officers of the Ministry namely Sh. D. Bandopadhyay, RD(East), Sh. M. R. Bhat,
RD(SR), Dr. Raj Singh, RD(NR), Sh. M. V. Chakranarayan, RD(NWR), Sh. M. P.
Shah, RD(SER), Sh. B. Mohanty, RD(NER), Shri Kamal Harjani, ROC, Delhi &
Haryana, Shri Abhijit Phukon, Director, Ms. Seema Rath, Deputy Director, CSR,
Shri Atul Gautam, Senior Advisor, IBA, CA Anil Sharma, CA Sanjeev Singhal, CA
Harinderjit Singh, CA. Archana Bhutani and CA. Anil Gupta.
The Committee would like to make a special mention of the dedicated
efforts put in by the team of Officers of the Policy Division of the Ministry namely
Shri Atma Sah, Deputy Director, Shri Satish Kumar, STA and Shri Rameshwar,
Steno in drafting this report, besides collating the suggestions received,
facilitating discussions in the meeting and providing administrative & technical
support to the Committee.