File: ir_ui_menu.py

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from odoo import models


class IrUiMenu(models.Model):
    _inherit = 'ir.ui.menu'

    def _load_menus_blacklist(self):
        res = super()._load_menus_blacklist()
        if not any(company.check_account_audit_trail for company in self.env.user.company_ids):
            res.append(self.env.ref('account.account_audit_trail_menu').id)
        return res