Please refer YouTube link of latest changes in Audit Trail Applicability provisions & its impact.
🎯 MCA defers Audit Trail Provisions by 1 year w.e.f. 01st April 2022
(i) Using of Accounting software with Audit Trail features
(ii) Auditor’s report on Audit Trail
🎯 Impact of changes in Company (Accounts) Second amendment Rules, 2021, Companies (Audit and Auditors) Second Amendment Rules, 2021 (MCA Notifications dated 01st April 2021)