Statutory-audit utility

CARO 2020 Applicability Checker

Check common CARO exclusions and the cumulative private-company exemption conditions.

Check CARO applicability

CARO applicability is assessed company-wise and must be documented in the audit-planning file.
CARO 2020
Private-company exemption
Educational calculator · Reviewed 14 July 2026 · Official law, portal data and professional judgement prevail. Methodology Editorial policy Legal and disclaimer