Companies Act 2013 Schedule III requires extensive Notes to Accounts — the exact set depends on the Division and what the books contain. CORAA composes each Note from the locked statement figures and the mapped ledgers behind them; each Note carries its CY and PY columns, edit history, and reviewer trail.
Two paths to the same audit conclusion. One leaves traces; the other doesn't.
Each Note has a template tied to its Schedule III line, specifying which mapped-ledger data populates which field — the Borrowings note pulls from the ledgers mapped to the borrowings lines of the locked Balance Sheet, with its maturity and security columns structured, not free-typed.
The Notes tab on the Schedule III Working Paper lists every Note for the framework. Click any Note to see the Current Note, vs PY, and Edit History. The reviewer adds comments inline, accepts the figures, and the trail is preserved.
When all Notes are Reviewed, the partner marks the entire Notes pack Final. Further edits after Final require a documented re-evaluation note per SA 230 and create a new version.
Every Schedule III Note has a structured template that maps to the ledger data behind the locked faces. Examples below.
Every Note carries a CY vs PY toggle. The disclosure is rendered for both years simultaneously so the reviewer compares without switching files.
Every edit creates a new version of the Note. The Edit History tab shows who changed what, when, and the reason. Reverts supported until Final state.
Notes flow through Draft → Reviewed → Final. Articles draft, partner reviews and marks Reviewed, partner finally marks the pack Final. Post-Final edits require documented re-evaluation per SA 230.
