I see where you are coming from - honestly do appreciate your input.

However, we currently have this style of "audit table" setup from our ERP system, so I am in turn reflecting/repeating what is already in place. I am only concerned in 6 fields that change, which are from an Accounts table - these change under strict conditions, and is just an audit report backing up what has already been requested and passed - this complies with SOX.

From your "point in time" request from the management - I am able to do this, as I am storing the date and time that the record was updated.

I am happy and confident that the solution I have implemented is satisfactory for this project

Thanks again for your input - which I may choose to use on another project.