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India Audit Regulation

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Our company that runs E1 in India is referencing an audit requirement as follows. Is anyone familiar with this requirement and what it entails? I am specifically looking at #1 below. Would transaction history in F0911 be enough to satisfy this requirement? Otherwise maintaining an audit history log of before and after record changes could become quite cumbersome:

"As per Section 143(3) of the Companies Act, 2013 prescribes various matters on which auditors
are required to report in...

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