Recordkeeping & Audit (CAS / Annex B)

Last updated: 2026-06-02 Summary:

• eKapital generates the 6 BIR-prescribed books with a clause-4 software header.
• Audit trails export to CSV/PDF with field redaction and a row cap.
• Retention targets BIR’s multi-year requirements (10 years for certificates).

The 6 books of accounts

eKapital produces the General Journal, General Ledger, Cash Receipts, Cash Disbursements, Sales Journal, and Purchase Journal. SJ/PJ carry counterparty address, discount, and net columns per RR 9-2009, and every book renders the Annex B clause-4 header (software name + version, generated by, generated at PHT).

CAS registration

CAS Registration (RMO 9-2021) status is tracked in the product, from initial registration through accreditation.

Audit-trail export (Annex B clause 8)

• CSV export — handles any audit-trail size; suited to the full-history pulls an examiner asks for.
• PDF export — renders with the clause-4 header; capped at a printable size, with CSV as the uncapped path for anything larger.
• Sensitive values are masked in both exports, and access is limited to roles with audit-view permission.

Platform-level events are logged separately from your company’s audit trail; each entry records what happened (created, modified, deleted, sign-in, and so on), by whom, and when.

Retention & hosting

Data retention and hosting follow a documented compliance baseline. Withholding certificate PDFs are retained 10 years, and certificate share links remain revocable for their whole life — a link that leaks years later can still be invalidated.

See also

• BIR overview