24Accounting records may be maintained by computer

24 Accounting records may be maintained by computer

24 Accounting records may be maintained by computer

(1) Despite clauses 25–28, the accounting records referred to in clause 23 may be maintained by means of a computer system.

(2) If a responsible person for an elected member, candidate, group, associated entity or third-party campaigner maintains the accounting records by means of a computer system, the responsible person must ensure that—

(a) the records comply with the requirements of clauses 25–28 to the extent that those requirements may reasonably be expected to be complied with in relation to computer records, and

(b) any entry produced in visible form appears in chronological sequence, and

(c) all entries are numbered sequentially under program control in a manner that enables the completeness of the records to be conveniently verified, and

(d) no amendment to the particulars of a transaction already recorded can be made otherwise than by a separate transaction effecting the amendment, and

(e) a back-up copy of all records that are less than 3 years old is made at least once a month, and

(f) the most recent back-up copy is kept in a separate location so that any incident that might adversely affect the records would not affect the back-up copy.