CA Final Audit: CARO 2020 | Final 60 | Audit Revision | CA Final May 2026 | CA Hemant Somani

Описание: CARO 2020 is one of the most important chapters in CA Final Audit and can contribute significant marks in exams. In this revision lecture by Hemant Somani, we cover the complete CARO 2020 clauses in a quick and exam-oriented way for CA Final May 2026 students. This Final 60 revision helps you understand key reporting requirements, practical audit points, and important exam keywords. If you are preparing for Advanced Auditing and Professional Ethics, this marathon revision will help strengthen concepts and improve answer-writing.

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Time Stamp:
00:00 - Intro
00:45 – Section 143(11): CARO Legal Basis
01:09 – Applicability of CARO
01:32 – Exemptions (IB COPS)
02:22 – Private Company Exemption (TOP)
04:26 – Small Company Definition
08:40 – Clause (i): PPE & Intangible Assets
14:03 – Clause (ii): Inventory & Working Capital
19:05 – Clause (iii): Investments, Loans & Guarantees
26:42 – Clause (vii): Statutory Dues
32:16 – Clause (ix): Loan Repayment & Defaults
38:00 – Clause (xi): Fraud Reporting
42:45 – Clause (xiii): Related Party Transactions
48:00 – Clause (xix): Going Concern
48:32 – Clause (xx): CSR Compliance
50:01 – Clause (xxi): CARO in CFS
53:07 – Quick Revision of Clauses

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