Judgement

ROC levies a penalty of Rs. 3.5 lakh on the company and its director for non-compliance with mandatory audit trail requirements under Section 134(8) of the Companies Act, 2013.

ROC Imposes Rs. 3.5 Lakh Penalty on Company and Its Director for Non-Maintenance of Audit Trail

Orders

ROC Ahmedabad has penalised Topsun Energy and its Managing Director for failing to comply with audit trail and disclosure requirements under Section 134 of the Companies Act.

ROC Imposes Penalty on Company and MD for Non-Maintenance of audit trail (edit log) facility

Articles

An audit trail is a chronological record of activities, events, or transactions that can be used to determine the origin of financial data, accounting records, or other information.

Suggested Reporting on Audit Trail for Different Scenarios

News

The ICAI has released the Implementation Guide on Reporting on Audit Trail under Rule 11(g) of the Companies (Audit and Auditors) Rules, 2014.

ICAI releases Guidance Note on Reporting Audit Trail under Companies Act

The Institute of Chartered Accountant India(ICAI) has issued Implementation Guide on Reporting under Rule 11(g) of the Companies (Audit and Auditors) Rules, 2014.

ICAI issues Implementation Guide on Reporting of Audit Trail

ICAI issues implementation guide on MCA Audit Trail

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