MCA- Mandatory use of Accounting Software having Audit Trail Extended to 1st April, 2022

Link: http://mca.gov.in/Ministry/pdf/AccountsAmendmentRules_01042021.pdf

Consequently auditor responsibility to comment on the same, also extended to Financial Year Starting from 1st April, 2022

Link: http://mca.gov.in/Ministry/pdf/AuditAuditorsAmendmentRules_01042021.pdf