CA Pratibha Goyal | Mar 29, 2023 |
ICAI issues implementation guide on MCA Audit Trail
The Auditing and Assurance Standards Board of Institute of Chartered Accountants of India (ICAI) has issued an implementation guide on Reporting under Rule 11(g) of the Companies (Audit and Auditors) Rules, 2014.
As per the MCA notification dated 31st March 2022, the requirement for accounting software that has an audit trail is applicable with effect from 1st April 2023.
Audit Trail from 1st April: Are you ready for the change? How to get Audit Trail in Tally
Now this change was originally notified with effect from 1st April 2021, first differed to 1st April 2022, and then to 1st April 2023. Since it has already been deferred 2 times, there is high chance that it won’t be deferred now.
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