ICAI issues implementation guide on MCA Audit Trail:

ICAI issues implementation guide on MCA Audit Trail The Auditing and Assurance Standards Board of Institute of Chartered Accountants of India (ICAI) …
ICAI implementation guide

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.
Click here to read the implementation guide
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CA Pratibha Goyal
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CA Pratibha Goyal is Chartered Accountant qualified in 2016, is a Member of The Institute of Chartered Accountants of India having wide experience in the field of Auditing, Taxation, ROC, GST and Secretarial matters etc.
She has written over a thousand articles & has made several videos on topics related to Auditing & Taxation. As a Speaker she has delivered various sessions on various branches of NIRC of ICAI.
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