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Lekhya.in

Free tool

Check which CARO clauses apply, right now.

Answer a handful of questions about the company's structure and financials and see which CARO 2020 clauses are likely in scope — the applicability exemption, inventory, working capital, loans and investments, deposits, statutory dues, cash losses, and more.

What this does and doesn't do

  • Nothing you type leaves your browser — there's no file, no upload, no server call.
  • This is a first-pass screen against the common trigger conditions, not a CARO opinion. Several clauses turn on facts a form can't evaluate, and the order itself is amended from time to time — confirm the current text before finalising scope.

How to use this

  1. Pull the company's balance sheet figures

    Paid-up capital plus reserves, total borrowings from any bank or FI, and revenue for the year.

  2. Answer the structural questions

    Company type, listing status, and whether it's a holding or subsidiary — these decide the exemption.

  3. Check the activity questions against the trial balance

    Inventory, loans and investments, deposits, statutory dues delays — don't guess; a wrong answer here changes which clauses show as applicable.

  4. Treat the result as a scoping starting point

    Confirm each applicable clause against the current CARO order text before drafting the actual report.

This free tool, and where it stops

This free tool checks

  • Which CARO 2020 clauses are likely applicable, from the structural and financial inputs you give it
  • The small/private company exemption thresholds

A full engagement in Lekhya also checks

  • Full CARO working papers for every applicable clause, with evidence attached
  • The clause (xvii) cash-losses and clause (vii) statutory-dues computations run against the actual ledger, not a self-reported figure
  • Prior-year CARO positions carried forward and flagged if circumstances changed
  • A reviewer-ready file, not a scoping checklist

One run, one file, four or five rules — versus every procedure a real engagement needs, run continuously against the full population, with every exception linked to its source document.

See it run on a full engagementRead how it works