కంపెనీలు Act 2013 Schedule III requires extensive కాదుtes to Accounts: 32 in Division I, more in Division II for Ind AS. CORAA composes every కాదుte automatically from the Universal ఆడిట్ లెడ్జర్. Each కాదుte shows CY versus PY side by side, preserves version history per edit, and supports inline drill to constituent లెడ్జర్లు. కాదుte 5 Long-term Borrowings, కాదుte 8 Trade Payables MSME, కాదుte 11 PPE, కాదుte 23 Contingent Liabilities, కాదుte 30 RPT, and 27 more.
Two paths to the same audit conclusion. One leaves traces; the other doesn't.
Each కాదుte has a template tied to its Schedule III line. The template specifies which UAL data populates which field. Example: కాదుte 5 Long-term Borrowings pulls from లెడ్జర్లు classified as Schedule III Line A3, with sub-classification by Secured / Unsecured.
The కాదుtes to Accounts tab on the Schedule III Working Paper lists all 32 కాదుtes. Click any కాదుte to see Current కాదుte, vs PY కాదుte, and Edit History. Reviewer adds comments inline, accepts the figures, and marks the కాదుte Reviewed.
When all కాదుtes are Reviewed, the partner marks the entire కాదుtes pack Final. Further edits after Final require a documented re-evaluation note per SA 230 and create a new version.
Every Schedule III కాదుte has a structured template that maps to UAL data. Examples below.
Every కాదుte 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 కాదుte. The Edit History tab shows who changed what, when, and the reason. Reverts supported until Final state.
కాదుtes 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.
