New Delhi, the 17th December, 2020

S.O. 4588(E).— In exercise of the powers conferred by sub-section (11) of section 143 of theCompanies Act, 2013 (18 of 2013), the Central Government hereby makes the following Order further toamend the Companies (Auditor’s Report) Order, 2020, namely:-

1. Short title, application and commencement. - (1) This Order may be called the Companies (Auditor’s Report) Second Amendment Order, 2020.

(2) It shall come into force on the date of its publication in the Official Gazette.

2. In the Companies (Auditor’s Report) Order, 2020, in paragraph 2, for the figures, letters andword “1st April, 2020”, the figures, letters and word “1st April, 2021” shall be substituted.

[F. No. 17/45/2015-CL-V Part I]

K.V.R. MURTY, Jt. Secy

Note: The principal order was published in the Gazette of India, Extraordinary, Part II, section 3, subsection (ii), vide number S.O. 849(E), dated the 25th February, 2020 and was subsequently amendedvide number S.O. 1219 (E), dated the 24th March, 2020.

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