Microsofts cloud platform Azure bases its system on UTC, but that wasnt always the case. If you cannot properly sync time across your network, it can have negative effect on security updates, authentication and forensics investigations. The registry key identifies what time zone a computer is located in. Microsoft’s Azure and the Windows Defender Advanced Threat Protection (ATP) portal uses UTC for their logging and tracking information. While the local computer is in its local time zone, the logging in the ATP portal is always UTC. If you are a small firm and all your administrators and users are in one time zone.”]
Source: https://www.csoonline.com/article/3387124/how-and-when-to-set-windows-logging-to-utc-time.html