This document is the Companies Auditors Report Second Amendment Order, 2020, issued by the Ministry of Corporate Affairs, Government of India. The order, numbered S.O. 4588(E) and dated December 17, 2020, amends the Companies Auditors Report Order, 2020, in exercise of the powers conferred by subsection (11) of section 143 of the Companies Act, 2013 (18 of 2013). This amendment delays the applicability of the Companies Auditors Report Order, 2020, by substituting "1st April, 2020" with "1st April, 2021" in paragraph 2 of the original order. The amendment order came into force on the date of its publication in the Official Gazette. The principal order was published vide number S.O. 849(E), dated the 25th February, 2020 and was subsequently amended vide number S.O. 1219 (E), dated the 24th March, 2020. The Joint Secretary, K.V.R. Murty, signed the order with file number F. No. 17/45/2015-CL.V Part I.
Key Entities Referenced
Companies Act, 2013: A law enacted by the Parliament of India regulating Indian companies.
Central Government: The executive authority of the Union of India.
Companies Auditors Report Order, 2020: An order pertaining to the reporting requirements for company auditors in India.
Ministry of Corporate Affairs: A ministry in the Government of India responsible for the regulation of Indian companies.
New Delhi: The capital of India, where the order was issued.
K.V.R. Murty: Joint Secretary in the Ministry of Corporate Affairs, who signed the order.
Companies Auditors Report Second Amendment Order, 2020: An amendment to the Companies Auditors Report Order, 2020.
Mayapuri, New Delhi: Location of the Government of India Press.
रजिस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99
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सी.जी.-डी.एलxx.x-GअID.-E1x9x1x 22020-223784
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असाधारण
EXTRAORDINARY
भाग II—खण् ड 3—उप-खण्ड (ii)
PART II—Section 3—Sub-section (ii)
प्राजधकार स ेप्रकाजित
PUBLISHED BY AUTHORITY
स.ं 4032] नई ददल्ली, िुक्रवार, ददसम्ब र 18, 2020/अग्रहायण 27, 1942
No. 4032] NEW DELHI, FRIDAY, DECEMBER 18, 2020/AGRAHAYANA 27, 1942
कारपोरेट काय यमत्रं ालय
ओदि
नई ददल्ली, 17 ददसम् बर, 2020
का.आ. 4588(अ).—केंद्रीय सरकार, कंपनी अजधजनयम, 2013 (2013 का 18) की धारा 143 की उप-धारा
(11) द्वारा प्रदत्त िजियों का प्रयोग करत े हुए, कंपनी (लेखापरीक्षक की ररपोट)य आदेि, 2020, म ें और संिोधन करन े के
जलए जनम्न जलजखत आदेि देती ह,ै अथायत:्-
1. संजक्षप् त नाम, लागु होना और प्रारंभ- (1) इस आदेि का संजक्षप् त नाम कंपनी (लेखापरीक्षक की ररपोट)य दसू रा
संिोधन आदेि, 2020, ह।ै
(2) यह रािपत्र म ेंइसके प्रकािन की तारीख को प्रवृत्त होगा।
2. कंपनी (लेखापरीक्षक की ररपोट)य आदेि, 2020 म,ें पैरा 2 म,ें ‘‘1 अप्रलै , 2020’’ अंकों, अक्षरों और िब्द के
स्ट् थान पर ‘‘1 अप्रलै , 2021” अंक, अक्षर और िब् द रखे िाएगं े।
[फा. सं. 17/45/2015-सीएल-V भाग I]
के.वी.आर. मूर्तत, संयुक् त सजवव
6178 GI/2020 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)]
रटप्प ण: मलू आदिे तारीख 25 फरवरी, 2020 को संख् या सा.का. 94( (अ) के द्वारा स े भारत के रािपत्र, भाग-II, खंड 3,
उप-खंड (ii) में प्रकाजित हुए और इसके पश् वात् तारीख 24 मावय, 2020 को संख् या सा.का. 121( (अ) के द्वारा
से संिोजधत हुए।
MINISTRY OF CORPORATE AFFAIRS
ORDER
New Delhi, the 17th December, 2020
S.O. 4588(E).— In exercise of the powers conferred by sub-section (11) of section 143 of the
Companies Act, 2013 (18 of 2013), the Central Government hereby makes the following Order further to
amend the Companies (Auditor’s Report) Order, 2020, namely:-
1. Short title, application and commencement. - (1) This Order may be called the Companies
(Auditor’s Report) Second Amendment Order, 2020.
(2) It shall come into force on the date of its publication in the Official Gazette.
2. In the Companies (Auditor’s Report) Order, 2020, in paragraph 2, for the figures, letters and
word “1st April, 2020”, the figures, letters and word “1st April, 2021” shall be substituted.
[F. No. 17/45/2015-CL-V Part I]
K.V.R. MURTY, Jt. Secy
Note: The principal order was published in the Gazette of India, Extraordinary, Part II, section 3, sub-
section (ii), vide number S.O. 849(E), dated the 25th February, 2020 and was subsequently amended
vide number S.O. 1219 (E), dated the 24th March, 2020.
Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064
and Published by the Controller of Publications, Delhi-110054.