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Tally Prime Edit Log Audit Trail SOP for CAs (2026)

July 24, 202610 min readAkib Husain

Quick Answer: What Are the MCA Audit Trail (Edit Log) Rules for Tally Prime?

Under MCA Rule 11(g), all companies must use accounting software with an un-disableable audit trail feature. TallyPrime Edit Log edition records every voucher creation, alteration, and deletion with user ID and date/time stamp. Statutory auditors must verify and report uninterrupted log operation in the Audit Report.

  • MCA Rule 11(g) requires continuous, un-disableable audit trail recording.
  • TallyPrime Edit Log logs creation, alteration, and deletion with timestamps & user IDs.
  • Enable 'Retain Original Voucher No.' in Voucher Types to prevent cascade edit logs.
  • Auditors access logs via Display More Reports > Audit & Compliance > Edit Log.

CA Statutory Audit Checklist for Edit Log Compliance

1
Verify Software Edition

Confirm the client is running TallyPrime Edit Log (EL) edition. Check Help > About to ensure the build explicitly indicates Edit Log active.

2
Verify Continuous Uninterrupted Logging

Ensure security control is enabled (Alt+K > Security) and that logs have been active without interruption from April 1 to March 31.

3
Review Altered & Deleted Voucher Log

Navigate to Display More Reports > Audit & Compliance > Edit Log. Filter by altered and deleted vouchers. Sample test before vs after field differences.

4
Check User Role Permissions

Ensure every accounting staff member operates under a unique Tally user login. Generic shared logins violate user-level audit trail accountability.

5
Include Rule 11(g) Clause in Audit Report

If the audit trail operated uninterruptedly, issue a clean report. If logs were disabled or bypassed via software downgrades, issue a qualified audit opinion.

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A
Akib HusainExpert Reviewer

Founder & Chief Architect of TrulyInvoice

Last Verified: July 24, 2026
TallyPrime FY 2026-27 (v4.0+)
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