IEA Section 34 — Entries in books of account including those maintained in an electronic form when relevant

Summary

Entries in business records, including those kept electronically, can be used as evidence in court if they are regularly maintained and relate to the matter the court is looking into. However, these entries by themselves are not enough to prove that a person is legally responsible for something.

Official Text

Entries in books of accounts including those maintained in an electronic form, regularly kept in the course of business, are relevant whenever they refer to a matter into which the Court has to inquire, but such statements shall not alone be sufficient evidence to charge any person with liability.

Old <-> New Code Mapping

• BSA §28 — Entries in books of account when relevant