⭐ Important points (exam-critical)
- ⭐KAM ≠ Modification — KAM is matter of most significance, not modification.
- ⭐CARO 2020 — 21 clauses; certain companies (banking, insurance, OPC, small co, etc.) exempt.
- ⭐EoM cannot be used as substitute for required modification.
- ⭐Auditor's report dated not earlier than the date of approval of FS by management.
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