--- title: "Audit Trail Software for Accounting & MCA Compliance" description: "Track additions, modifications and deletions in accounting records with Audit Trail. Review user-wise changes, timestamps and detailed edit history." canonical: "https://busy.in/accounting-software/audit-trail/" --- # Audit Trail Software for Accurate and Transparent Accounting Records In many businesses, more than one person works on the same accounting data. A voucher entered in the morning may be modified later, a payment entry may be deleted, or an account or item master may be changed. If a figure later does not match, it can be difficult to identify what changed, who made the change, and when. To ensure transparency, the MCA audit trail requirement mandates that from 1 April 2023, companies using accounting software must maintain an edit log that records changes with the date and cannot be disabled. Trusted by 6,00,000+ Businesses ## Track Edits. Know Who Made Them. See what changed in your accounting records and when. User-Wise Tracking Before & After Details Exportable Reports ## How BUSY Helps You Maintain Complete Control Over Accounting Data ### Tracks All Changes Made to Transactions & Masters ### Identifies Who Changed What and When ### Reviews Original & Modified Voucher Details ### Exports Audit Reports for Easy Verification ## How to Enable and View Audit Trail in BUSY ### Step 1a: Enable Audit Trail ![Audit Trail option enabled in General Configuration in BUSY](https://busy-client.busy.in/media/image%20\(1\).png) Go to **Settings > Features/Options > General**. Then enable the **Audit Trail** option. OR ![GSTIN and CIN details entered while creating a company in BUSY](https://busy-client.busy.in/media/image-2.png) If a GSTIN or CIN was entered while creating the company, the **Audit Trail** option under **Settings > Features/Options > General** may already be enabled by default. ### Step 1b: Enable Detailed Audit Trail ![Detailed Audit Trail enabled in BUSY General Configuration](https://busy-client.busy.in/media/image%20\(2\).png) Enable **Detailed Audit Trail** to maintain a more detailed record of changes. It is recommended for maintaining the Audit Trail as per MCA requirements. ![Confirmation message before enabling Detailed Audit Trail](https://busy-client.busy.in/media/Screenshot%202026-08-13%20122234.png) **NOTE:** Once Detailed Audit Trail is enabled, it cannot be disabled. After enabling Audit Trail, BUSY records changes made to accounts, items, and vouchers. This includes additions, modifications, and deletions in Sales, Purchase, Payment, Receipt, and other entries. Each activity is recorded with a timestamp. ![Modification Narration window while modifying a voucher in BUSY](https://busy-client.busy.in/media/image%20\(3\).png) When Detailed Audit Trail is enabled, a **Modification Narration** option appears whenever you modify a voucher, account, or item. You can enter the reason for the change, making it easier to understand later why the entry was modified. ### Step 2: Open the Audit Trail Report ![Modification Narration window while modifying a voucher in BUSY](https://busy-client.busy.in/media/image%20\(4\).png) Go to **Reports > Checklist > Audit Trail Report** ### Step 3: Select the Report Type and Apply Filters ![Advanced Filters options in the Audit Trail report](https://busy-client.busy.in/media/image%20\(6\)-1.png) ![Advanced Filters options in the Audit Trail report](https://busy-client.busy.in/media/image%20\(7\)%20\(1\).png) Click **Advanced Filters** in the top-right corner. Choose whether you want to view a **Summary Report** or **Detailed Report**. The available filters will change based on the report type selected. ![Details to be shown options for the summary audit trail report](https://busy-client.busy.in/media/image%20\(8\)%20\(1\).png) **i) For Summary Report:** Select the **Details to be Shown** from the drop-down menu. You can choose from options such as **Account Day Book**, **Inventory Day Book**, or **List of Masters**. ![Voucher type, series and number filters in the detailed audit trail report](https://busy-client.busy.in/media/image%20\(9\)%20\(1\).png) **ii) For Detailed Report:** Select whether you want to view changes for a **Voucher** or **Master**. If you select **Master**, choose either **Item** or **Account**. If you select **Voucher**, select the required **Voucher Type** from the drop-down menu. Then, select the **Voucher Series** and enter the **Voucher Number**. ### Step 4: View the Audit Trail Report ![Version-wise comparison of original and modified voucher details](https://busy-client.busy.in/media/image%20\(5\).png) The Audit Trail report shows details such as the user who performed the action, the type of action performed, the date and time of the activity, and the version details. ## What Our Customers Say Real experiences from businesses across India. "BUSY Made Daily Accounting and Inventory Management Easier" BUSY has made accounting and inventory management easier for our business. The software is easy to access and helps us maintain accurate records while saving time on daily accounting tasks. M Komal Accountant, Accounting "Faster Retail Billing with Better Stock Control" I am very happy with BUSY Accounting Software. I recently bought it for my retail store, and it has solved many of the problems I was facing earlier. Barcode billing, scanning, reconciliation, and other daily tasks have become much easier. Overall, it is a good software for retail businesses. Rohan Kumar Founder, Retail "Complete Control Over Billing, GST, and Inventory" BUSY Accounting Software has made our billing, GST, and inventory management much easier. It is simple to use, delivers accurate reports, and helps us manage daily business operations efficiently. Shree Ji Infotech Assistant General Manager, Accounting "BUSY Brought Accounting, Billing, and Reporting Together" Excellent and good services. The software helps manage accounting, inventory, billing, GST, and reporting efficiently while keeping business operations organised and productive. Compact Softwares and Services Administrator, Accounting "BUSY Made Business Management Simple and Organised" BUSY Accounting Software has transformed the way we manage our business. Its user-friendly interface, powerful accounting features, and efficient inventory management make daily operations simple and organised. From billing and financial reporting to stock management and business insights, everything is available in one reliable platform. Priyanka Rana Founder, Dairy "BUSY Simplified Accounting and Inventory Management" BUSY Accounting Software is a reliable and user-friendly solution that brings accounting and inventory management together in one platform. It has streamlined our daily business operations and makes it easy to generate accurate financial reports whenever needed. Ayesha Bashir Digital Marketer, Cosmetics "BUSY Helped Manage Complete Business Operations in One Place" This is the best software for the MSME industry as it is very simple, user-friendly, cost-efficient, and a complete business management solution. It helps manage all business functions properly from a single platform. Neha Founder, Accounting "Affordable GST Compliance with Essential Features" BUSY is easy to use, offers all essential GST features, and comes with excellent customer support at an affordable price. Shilpi Sinha User, Computer & Network Security "Accurate Reports for Better Financial Analysis" BUSY is excellent for detailed financial analysis and compliance reporting. Nandini Accountant, Accounting "A Reliable Solution for Everyday Business Operations" BUSY has simplified our accounting and inventory management with reliable performance, powerful features, and an easy-to-use interface. It offers excellent value by helping us manage daily business operations more efficiently. Muhammad Ahmed Executive, Marketing and Advertising "Driving Efficiency Across Accounting Operations" I've been using BUSY Software for managing accounts and inventory, and the experience has been excellent. The software is user-friendly, reliable, and helps streamline daily business operations. The support team is also responsive and professional. Highly recommended for businesses looking for an efficient accounting solution. Ismail Amin Chief Executive Officer, Consumer Electronics ## Flexible Plans for Every Business Paid plans start at just **₹5,000/year.** Whatever your size, from small business to scaling enterprise, there's a BUSY plan built for you, so pick what you need today and upgrade anytime. [Explore All Plans & Pricing](https://busy.in/pricing/) ## Enjoy More Accounting Benefits With BUSY Free Mobile App for access on the go Complete control over the User Activity Log Auto-Backup through Google Drive ## Frequently asked questions ### Is an Audit Trail the same as a User Activity Log? No. In BUSY, Audit Trail and User Activity Log are separate features. Audit Trail focuses on additions, modifications and deletions made to transactions and masters, while User Activity Log is used to track user activities in the software. ### Does Audit Trail record changes made before it is enabled? No. Audit Trail starts recording changes from the time it is enabled. Changes made before that point are not added to the Audit Trail later. ### Can I check which user changed a particular voucher? Yes. The Audit Trail report can be filtered by user, helping you identify additions, modifications or deletions made by a particular user. ### Can I see a voucher as it appeared before it was modified? Yes. With the detailed Audit Trail option, you can review the details of a modified voucher before the changes were made. ### Can I view only deleted or modified entries? Yes. You can select the type of entries you want to review, such as added, modified or deleted entries. This makes it easier to investigate a specific type of change. ### Can Audit Trail reports be filtered by date? Yes. You can specify a date range while opening the Audit Trail report. This is useful when you need to investigate changes made during a particular period. ### Can Audit Trail reports be exported? Yes. Audit Trail reports can be exported in formats such as Excel, CSV and PDF. This can be useful when sharing records with accountants or auditors. ### Can I check when a master was created or changed? Yes. Audit Trail can be used to review additions and changes made to masters, including accounts and items. You can also check details such as the user and date associated with the change. ### Is Audit Trail useful in a multi-user setup? Yes. Audit Trail can be reviewed user-wise, making it easier to trace changes when several people work on the same company data. ### How far back can I view Audit Trail records? Audit Trail records changes from the time the feature is enabled. Earlier records remain available as long as the Audit Trail history is retained in the company data. ### Is Audit Trail mandatory for every business? The specific requirement under the Companies (Accounts) Rules, 2014 applies to companies that use accounting software to maintain their books of account. From 1 April 2023, such companies must use accounting software that records an audit trail of transactions and changes. Sole proprietorships and ordinary partnership firms are not covered by this specific Companies Act requirement, but they may still use Audit Trail for better internal control. ### What should I check in Audit Trail if my figures do not match? Start with the period in which the difference appeared. Filter the Audit Trail by date, user and type of change, then review modified or deleted entries that could have affected the figure. Where required, compare a modified voucher with its earlier details.