Seats: show the book, keep control.
A seat is a read-only view of chosen registers for one person, ending on a date you set. Every view and download is logged.
Who gets one
An investor or their lawyer during diligence. A statutory auditor at year end. An inspector, a bank, a buyer's counsel. The company decides, through its board or its secretary; your firm sets the seat up on its instruction, per company and per register.
What they see
The registers you chose, with corrections shown on top of the originals, the fingerprints, and an inspection pack they can download with its extract reference. Nothing else in the firm's account, and nothing about other companies.
What you see
When the seat was opened, which registers were read, and what was downloaded. The seat ends by itself on its date, or the moment you end it.
For statutory auditors
A time-bound, logged seat gives a trail that can go into working papers. Download the inspection pack before the seat ends: the copy in the audit file carries the fingerprints and can be checked again later without Keel. The registers remain information produced by the company, for the auditor to test like any other. Seats come from the company's plan: there are no perks or free accounts for the audit firm, and the auditor only reads; whoever keeps the registers, the company or the firm it engages, goes on keeping them. Whether that suits a particular audit is for the audit firm to judge under section 144 of the Companies Act, 2013 and the ICAI Code of Ethics.
Companies Act, 2013, s.144; ICAI Code of Ethics, s.420 on gifts and hospitality.