ICAI Issues Implementation Guide (Revised) on Reporting on Audit Trail

The Institute of Chartered Accountants of India (ICAI) has issued a new guide for auditors. It’s called the Implementation Guide on Reporting on Audit Trail. And it’s meant to help auditors report on the use of accounting software by a company. The guide is meant to help auditors report on the use of accounting software by a company. Further, the members of ICAI are also required to report that audit trail feature has not been tampered with and the audit trail has been preserved by the company as per the statutory requirements for retention of records.

This Implementation Guide on Reporting on Audit Trail under Rule 11(g) of the Companies (Audit and Auditors) Rules, 2014″ includes a new section on FAQs.

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