MCA vide order on 25/02/2020, in supersession of the Companies (Auditor’s Report) Order, 2016 issued Companies (Auditor’s Report) Order, 2020 which will come into force on 29/02/2020 wherein –

Every report made by the auditor under section 143 of the Companies Act on the accounts of every company audited by him, to which this Order applies, for the financial years commencing on or after the 1st April, 2019, will in addition, contain the matters specified in this Order, as may be applicable.

The said Notification can be accessed through the following link:MCA_Order S.O.849_25022020_CARO, 2020