CARO 2020 Quick Revision | CA Final Audit Last Day Nov 26 | All 21 Clauses in 1 Page | CA SJ
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CARO 2020 Quick Revision | CA Final Audit Last Day Nov 26 | All 21 Clauses in 1 Page | CA SJ
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FAST Education
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5 581 просмотр · 1 дн. назад
CA Final Audit Nov 26 | CARO 2020 in One Page | All 21 Clauses + Limits with Memory Tricks | CA Sarthak Jain
CARO carries 5 to 7 marks in almost every attempt, usually 1 descriptive question and 1 to 2 MCQs. And ICAI doesn't ask surface-level questions. It goes deep into the sub-clauses and limits.
In this one-page revision, CA Sarthak Jain Sir covers the complete CARO 2020 for your Nov 2026 Audit exam.
📌 What's covered:
✅ CARO weightage and how ICAI asks questions
✅ Applicability: companies exempt from CARO
✅ Updated small company limits (₹10 crore paid-up capital / ₹100 crore turnover, from 1 Dec 2025)
✅ Conditions for private company exemption
✅ All 21 clauses with every sub-clause
✅ All important limits: 10% discrepancy, ₹5 crore working capital, 90 days overdue and more
✅ Memory tricks to remember every clause number (you need to quote them in the exam!)
📥 Download the one-page notes PDF from Telegram:
https://t.me/sjfasteducation
All the best for your Audit exam! 💪
#CAFinal #CAFinalAudit #CARO2020 #CAFinalNov2026 #CASarthakJain #FASTEducation #AuditRevision #ICAI #CAStudentsLectures
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