Major changes in Financial statements disclosures and audit reporting for FY 2021-22 and onwards

MCA had introduced changes in Schedule III to the Companies Act, 2013 vide its notification G.S.R. 207(E) dated 24th March, 2021 and also introduced changes in audit reporting vide the Companies (Audit and Auditors) Amendment Rules, 2021 G.S.R. 206(E) dated 24th March, 2021 and the Companies (Auditor’s Report) Order, 2020.

source https://www.caclubindia.com/articles/major-changes-in-financial-statements-disclosures-and-audit-reporting-for-fy-202122-and-onwards-46962.asp