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Electronic Filing - Legal, Regulatory & Practical issues

There are many issues to consider when moving from paper to electronic record keeping (electronic filing is also referred to as electronic document management, EDM, EDMS). Unfortunately there is no single prescriptive position: the various legal, regulatory and professional influences on different businesses mean that business managers must be alert to any required standards within their particular industry.

In most situations, electronic filing will not, in itself, be a major legal issue: the more important challenge for the business manager is to judge what to keep, for how long, and how to ensure that documents remain easily accessible. A good electronic filing system will almost certainly serve this purpose better than the paper originals.

A more detailed paper on the implications of electronic filing is available for download below in pdf format. This describes the approach adopted by a number of influential bodies in the UK, including HM Revenue and Customs, and auditors.

Electronic filing - Legal, Regulatory & Practical issues

Although this note provides general guidance about electronic filing, it cannot substitute for detailed legal advice tailored to the needs of the specific business and industry.