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

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. ✅CA Final Batches: ✅For Notes visit CA Final Aagaz Batch: 📌https://physicswallah.onelink.me/ZAZB... ✅CA Final SPOM Set A Corporate And Economic Laws: 📌 https://study.pw.im/ZAZB/kmvqwkbu ✅CA Final SPOM Set B Strategic Cost And Performance Management:- 📌https://study.pw.im/ZAZB/kmvqwkbu ✅CA Final SPOM Set C - The Arbitration and Conciliation Act, 1996 📌https://physicswallah.onelink.me/ZAZB... ✅CA Final SPOM Set C - International Taxation 📌https://physicswallah.onelink.me/ZAZB... ✅CA Final SPOM Set D - Entrepreneurship and Start-up Ecosystem 📌https://physicswallah.onelink.me/ZAZB... ✅CA Final Exam Oriented Batch May/Sep 26 - FR 📌https://physicswallah.onelink.me/ZAZB... ✅CA Final Exam Oriented Batch May/Sep 26 - AFM 📌https://physicswallah.onelink.me/ZAZB... ✅CA Final Exam Oriented Batch May/Sep 26 - AUDIT 📌https://physicswallah.onelink.me/ZAZB... ✅CA Final Exam Oriented Batch May/Sep 26 - DT 📌https://physicswallah.onelink.me/ZAZB... ✅CA Final Exam Oriented Batch May/Sep 26 - IDT 📌https://physicswallah.onelink.me/ZAZB... ✅CA Final – Regular Batch – Financial Reporting 📌https://physicswallah.onelink.me/ZAZB... ✅CA Final – Regular Batch – Audit 📌https://physicswallah.onelink.me/ZAZB... ✅CA Final – Regular Batch – Advanced Financial Management 📌https://physicswallah.onelink.me/ZAZB... ✅CA Final – Regular Batch – Direct Taxation (For May/Sep 2026 & Onwards) 📌https://physicswallah.onelink.me/ZAZB... ✅CA Final – Regular Batch – Indirect Tax Laws (For May/Sep 2026 & Onwards) 📌https://physicswallah.onelink.me/ZAZB... ✅CA Final – Regular Batch – Group 1 Combo 📌https://physicswallah.onelink.me/ZAZB... ✅CA Final – Regular Batch – Group 2 Combo (For May/Sep 2026 & Onwards) 📌https://physicswallah.onelink.me/ZAZB... 📲 PW App/Website: https://physicswallah.onelink.me/ZAZB... 📚 PW Store: Link: https://physicswallah.onelink.me/ZAZB... ------------------------------------------------------------------------------------------------------------------------- 📌𝐂𝐀 𝐖𝐀𝐋𝐋𝐀𝐇 𝐒𝐎𝐂𝐈𝐀𝐋 𝐌𝐄𝐃𝐈𝐀 : 🌐 Telegram: CA Final by PW - https://t.me/CA_Final_byPW 🌐https://t.me/CAfinalbyPW_DT 🌐https://t.me/CAFinalbyPW_Audit 🌐https://t.me/CAFinalbyPW_IDT 🌐https://t.me/CAFinalbyPW_FR 🌐https://t.me/CAFINALbyPW_AFM 🌐 Instagram: https://www.instagram.com/pwcawallah_... 📌 𝐑𝐄𝐂𝐎𝐌𝐌𝐄𝐍𝐃𝐄𝐃 𝐂𝐇𝐀𝐍𝐍𝐄𝐋𝐒 𝐅𝐎𝐑 𝐘𝐎𝐔 - 🌐CFA By PW:    / @cfabypw   🌐CA Wallah by PW:    / @cawallahbypw   🌐CA Intermediate By PW:    / @caintermediatebypw   🌐Commerce Wallah by PW:    / @commercewallahpw   🌐CS Wallah By PW:    / @pw-cswallah   🌐ACCA by PW -    / @accabypw   🌐Physics Wallah - Alakh Pandey:    / @physicswallah   🌐Physics Wallah Foundation:    / @pw-foundation   📌 𝐏𝐇𝐘𝐒𝐈𝐂𝐒 𝐖𝐀𝐋𝐋𝐀𝐇 𝐒𝐎𝐂𝐈𝐀𝐋 𝐌𝐄𝐃𝐈𝐀: 🌐 Telegram: https://t.me/Physics_Wallah_Official_... 🌐 Facebook:   / physicswallah   🌐 Instagram: https://www.instagram.com/physicswall... 🌐 Twitter :   / physics__wallah   🌐 Linkedin:   / admin   🌐 Quora: https://pwofficial.quora.com/ 📌 For any Queries or Complaints visit: https://bit.ly/PW_Queries OR give a Missed Call on 07019-243-492 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 6757f49f4f3b1179b45e1d51 #CAFinal #CAFinalbyPW #CAFinalStrategy #CAFinalMay2026 #CA #PW #CAFinalSep2026 #CAFinalJan2027 #CAFinalAudit #CARO2020 #CAFinalMay2026 #AuditRevision #CAStudents #HemantSomani #CAFinalPreparation #AuditMarathon #CAExamStrategy #AdvancedAuditing #CAFinalGroup1 #ICAI 6757f49f4f3b1179b45e1d51