ClarificationHigh ImpactCOMPANIES_ACT_2013
Official PDF (p. 3)COMPANIES_ACT_2013 · Section 128 / Accounts Rules
Audit Trail (Edit Log) Facility Compliance Norms in Accounting Software
Applicable from 2026-06
Attempt Applicability
2026-06:Applies
2026-12:Applies
Statutory Comparison
Prior PositionPre-amendment
Companies were given transitional leeway regarding audit trail logging features in ERP software.
New PositionAmended
Strict statutory verification required by statutory auditors on whether audit trail feature operated throughout the financial year without tampering.
Affected Syllabus Chapters
corporate-accounting-and-auditing
preparation-of-the-statement-of-profit-and-loss-and-balance-sheet-as-per-schedule-iii-of-companies-a
Code: preparation-of-the-statement-of-profit-and-loss-and-balance-sheet-as-per-schedule-iii-of-companies-a
Authority Document Reference
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