The Companies (Auditor’s Report) Order, 2020 notified by the Central Government on 25 February 2020 shall come into force on the date of its publication in the Official Gazette. The said order has been published in the Official Gazette vide entry no. S.O. 849(E) under gazette ID CG-DL-E-29022020-216479.
The link to the published order is given below:
http://egazette.nic.in/WriteReadData/2020/216479.pdf