Qualifications / Adverse Remarks in Consolidated CARO

Reporting requirement

Report whether there have been any qualifications or adverse remarks by the respective auditors in the Companies (Auditor's Report) Order (CARO) reports of the companies included in the consolidated financial statements. If yes, indicate the details of the companies and the paragraph numbers of the CARO report containing the qualifications or adverse remarks.

What to verify before signing

• CARO reports of all components included in CFS
• Tabulate qualifications by component name + paragraph number + nature
• Auditor's response under SA 600 — work of other auditors

Sample observation — applicable

There have been no qualifications or adverse remarks by the respective auditors in the Companies (Auditor's Report) Order (CARO) reports of the companies included in the consolidated financial statements.

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