April 02, 2021
Summary of the notifications issued by MCA on 01/04/2021
MCA further amends Companies (Accounts) Rules, 2014
MCA has now deferred the date from which audit trails of books of accounts maintained in any accounting software needs to be recorded from financial year commencing 1st April 2021 to 1st April 2022.
MCA further amends Companies (Audit and Auditors) Rules, 2014
Consequently , MCA also requires auditors’ report for financial years commencing from 1st April 2022 onward to include a declaration regarding the availability and fitness of such accounting software.
These notifications are available on our free to use website www.ca2013.com for your quick reference.