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Articles by SANJAN DE

Major changes in Financial statements disclosures and audit reporting for FY 2021-22 and onwards

SANJAN DE 01 April 2022 at 09:23

MCA had introduced changes in Schedule III to the Companies Act, 2013 vide its notification G.S.R. 207(E) dated 24th March, 2021 and also introduced changes in audit reporting vide the Companies (Audit and Auditors) Amendment Rules, 2021 G.S.R. 206(E) dated 24th March, 2021 and the Companies (Auditor’s Report) Order, 2020.

Audit Trail in Accounting Software

SANJAN DE 30 March 2021 at 09:54

Audit trails are records (manual or electronic) that chronologically catalogue events to provide supporting documentation used to establish authentication and integrity of a transaction.