This is to bring to the attention of the students that since applicability of Companies (Auditor's Report) 2020 has been deferred by Ministry of Corporate Affairs, accordingly, Companies (Auditor’s Report) Order, 2020 is not applicable for the IPCC, Intermediate, Final (Old) and Final (New) examinations to be held in May 2021. Students may note that Companies (Auditor’s Report) Order, 2016 issued by Ministry of Corporate Affairs would be applicable for May, 2021 Examination.