Glossary
Pack
Configuration of Govern for a rule set — ledger1 (MCA), invoice1 (GST), collect1 (RBI). Never code, never a brand.
Read the termGlossary · Term 24 of 39
MCA audit trail (edit log)
The MCA audit trail rule, the proviso to Rule 3(1) of the Companies (Accounts) Rules, 2014, requires a company's accounting software to keep an edit log of every change, with its date, that cannot be disabled. When an AI agent posts entries, elan1 adds a proof record of who proposed and who approved each one.
In one sentence: India's rule that a company's accounting software must keep an edit log of every change. The log cannot be disabled.
01In more detail
What it means in practice
The rule is the proviso to Rule 3(1) of the Companies (Accounts) Rules, 2014: accounting software must record an audit trail of each transaction, with an edit log of each change and the date it was made, and the feature must not be disabled. Auditors report on it under Rule 11(g) of the Companies (Audit and Auditors) Rules, 2014.
When an AI agent posts entries, the edit log still lives in the accounting software. elan1 adds a second record: who or what proposed the change, which rules ran and who approved it, in a proof record your chartered accountant can read.
02Where this shows up in elan1
elan1 Work ERP on ERPNext, where the G8 MCA gate runs before any write and the ledger1 pack configures elan1 Govern for MCA requirements.
Defined in the elan1 glossary · Last reviewed 10 Oct 2026. Definitions change only with a dated note.
// SEE IT
See the term in a governed action.
The walkthrough follows one write from intent to proof record, using the words in this glossary.