Financial year commencing on or after the 1st day of April, 2021, every company which uses accounting software for maintaining its books of account, shall use only such accounting software which has a feature of recording audit trail of each and every transaction, creating an edit log of each change made in books of account along with the date when such changes were made and ensuring that the audit trail cannot be disabled.
Gazette Notification No.
CG-DL-E-24032021-226081 dated 24.03.2021
CA Dinesh Kumar Jain “Jaipur”
Treasurer CIRC of ICAI