[India][MCA] Compulsory use of Audit Trail

Ministry of Corporate affairs has come up with a notification http://www.mca.gov.in/Ministry/pdf/AccountsAmendmentRules_24032021.pdf .

It is made mandatory now to use a software where you cannot disable audit trail.

Does anyone have information if ERPNext is compatible with it.


Adding more thoughts -

  • Immutable Ledger may cover most aspects of this ruling
  • We may need help articles to understand how to create new Doctypes , add new fields while being compliant with the compulsory audit trail
  • We may need a tool to verify/certify that at no time audit trail was disabled in a particular instance.
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Maybe Soon MCA might come-up with system audit requirement, or mandate validation of tool from official auditors.

The onus of proving that a company is using such a software is on the Auditors. So appealing to all the CAs in the community to comment.

Hi @dhananjay,

Thanks for the heads-up.

I believe the Document versioning feature will be pretty handy at it.


We can see we enable “track changes” property for all the accounting entries.

In erpnext, since Customize Form is accessible to System Managers only, that’s also more or less taken care?

I think we need to disable deletion of all accounting transactions. The System Administrator can do so.
The onus whether the accounting software is complaint is on the auditor (CA). Therefore it would be nice if we have commentary from a CA, it can help other users and their respective auditors.