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Audit Trail in Accounting software is made compulsory by MCA w.e.f 01.04.2023

Background: MCA by notification dated 24.03.2021, inserting provision in company (accounts) rule 2014 had made audit trail in accounting software mandatory with effect from 01.4.2021. Provision regarding audit trail may be read as follows: “every company which uses accounting software for maintaining its books of accounts shall use every such accounting software which has features … Read more

Board Meeting

Under the Companies Act, 2013, board meetings are an essential aspect of corporate governance. Here are some key points related to board meetings under the Companies Act, 2013: It is important to note that the Companies Act, 2013, contains several provisions related to board meetings, and the above points provide only a brief overview. It … Read more