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Audit trail reporting

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(Querist)
15 December 2025 Since our compan is a small company and does not maintain audit trail feature as books of accouts are being entered annually for filing purpose,how to report the same in audit report
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CA R SEETHARAMAN

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CA R SEETHARAMAN (Expert)
15 December 2025 In India, the audit trail (edit log) requirement is mandatory for all companies, including small companies, with no exemption based on turnover or size.
Report the non compliance.
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