Which of the following companies is NOT outside the purview of CARO 2016?

Banking company under the Banking Regulation Act, 1949.

A one-person company (OPC) as defined under Companies Act, 2013.

A small company under Companies Act, 2013.

An insurance company under the Insurance Act, 1938.

Under CARO 2016, which of the following matters should be included in the auditor's report for a company?

Maintenance of internal control procedures.

Identification of grey areas in the company's operations.

Compliance with Secretarial Standards.

Review of the company's marketing strategy.

What is the primary purpose of Secretarial Audit?

To ensure financial statement accuracy.

To identify managerial irregularities.

To assess employee performance.

To evaluate compliance with laws and regulations.

Which type of companies are not required to comment on matters prescribed under CARO 2016?

All private companies are required to comment.

Private companies with a paid-up capital and reserves exceeding Rs 1 crore.

Private companies that are holding or subsidiary companies of a public company.

Private companies having total revenue exceeding Rs 10 crore during the financial year.

Under CARO 2016, what type of companies are outside the purview of the order?

Companies having paid-up capital exceeding Rs 1 crore.

Companies with turnover exceeding Rs 20 crore.

Small companies under Companies Act, 2013.

Under CARO 2016, what should the auditor report regarding related party transactions?

Whether related party transactions were disclosed in the financial statements.

Whether related party transactions were conducted at arm's length.

Whether related party transactions comply with the requirements of the Companies Act, 2013.

Whether related party transactions were approved by shareholders.

Which of the following is NOT included as a matter specified in CARO 2016?

Utilization of funds raised through initial public offerings.

Reporting of fraud by the company's employees.

Compliance with Foreign Exchange Management Act.

What is the primary purpose of CARO 2016?

To provide guidance on secretarial standards.

To regulate the appointment of company secretaries.

To enhance the reporting requirements in auditor's reports.

To determine the eligibility of directors.

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