It is complusery to print all ledger after finalization of Balance sheet and get closing balance signed by auditor.
It is not sufficient if data is kept in electronic form.
Kindly give your openion and if possible give reference of aplication provison of law or noticications.
Balance Sheet & notes of A/c Sign by Auditor is on finalisation of A/c is sufficient there is no need to sign by ledgers of Balance sheet
in this regard there is no provision and Notification
Jawahar and Associates Chartered Accountants
Hyderabad
CA Inter
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CCI
Pro
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