Accounting software must provide an audit trail feature by April 1, 2023

Companies have been granted a year to implement the Ministry of Corporate Affairs' latest change in accounting software to use the audit trail (edit log) feature. The audit trail will be mandatory for private limited firms starting April 1, 2022, according to a decision made this year.

source https://www.caclubindia.com/articles/accounting-software-must-provide-audit-trail-feature-by-april-1-2023-47026.asp