Compare with different regulatory event:
On 1 April 2014, the Companies (Accounts) Rules 2014, including cybersecurity measures for data on the “books of account”, were implemented. In particular, the Rules state that data related to “books of account” and documents containing relevant information related to them must be stored in the original format and that the electronic records should be “complete and unaltered”. Furthermore, the under the Rules, the entities are required to implement security measures to ensure that their system for storage is “proper”. The entities that store their data on a cloud will have to provide the provider’s address in the financial statements.
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