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Requirements for Record Keeping and Document Destruction in a Digital World

In the day-to-day management of their organisation, company directors, accountants and management often overlook the importance of the documents used by the business. It is crucial to remember that the final accounts are not the only documents with a retention requirement. Further, as businesses move towards a “paperless office”, they have to consider the evidentiary requirements.In this paper, we look at document retention, legal issues such as contractual obligations, trademark and patient laws and how these are addressed
Year of publication:
2017
Authors: Wright, Craig S
Publisher: [2017]: [S.l.] : SSRN
freely available
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