> ## Documentation Index
> Fetch the complete documentation index at: https://docs.erp.arukz.com/llms.txt
> Use this file to discover all available pages before exploring further.

# Compliance calendar and audit trail

> Obligations, due dates, risks and audit evidence. What ARUKZ ERP does in this module, and what it does not do yet.

Keeps a register of every legal obligation and its due date, runs internal audits, and keeps the evidence the statutory auditor will ask for.

**Who uses it:** Owners, finance heads, company secretaries and auditors.

## What ARUKZ ERP does

* Compliance obligations register
* Risk register
* Compliance audits
* Fixed asset register

## Indian rules it follows

| Topic | Rule |
| - | - |
| Stock count | CARO 2020: the auditor reports whether stock was counted and how differences of 10% or more were handled. |
| Bank stock statements | CARO 2020: with working-capital limits above ₹5 crore, quarterly statements to banks must agree with the books. |
| Statutory dues | CARO 2020: GST, PF, ESI and tax deposited on time; arrears over 6 months are reported. |
| Audit trail | Audit Rules r.11(g): the auditor states whether the edit log worked all year. |

## What you gain

* Due dates no longer depend on one person's memory.
* Audit findings tracked to closure.
* Evidence ready at year end.

## Numbers to watch

Obligations overdue, Open audit findings, Statutory dues unpaid.

> [card] [Module guide](https://erp.arukz.com/erp-guide/compliance-audit)
>
> The full guide to this module on erp.arukz.com.

> [card] [Is it switched on?](https://docs.erp.arukz.com/admin/modules.md)
>
> New workspaces start with the core modules; ARUKZ staff switch on the rest at no cost.


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