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Articles by CA PRAVEEN

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Who is responsible for the maintenance & preservation of audit trail?

  CA PRAVEEN    10 April 2023 at 08:56

With this article, the author intends to discuss the responsibility casted upon the Management for effective maintenance and safe custody or preservation of records including Audit Trail.



Auditor's Responsibility in respect of Audit Trail effective from 1st April 2023

  CA PRAVEEN    08 April 2023 at 09:45

Applicability of Account Rules will commence on or after April 1, 2023.