01
Document overview
Sets technical requirements for complete, identical and legible record copies, FTA system access and responsibility where maintenance is outsourced.
- Complete and identical copies of all pages.
- Correct document order must be preserved.
- Responsibility does not pass to the outsourcer.
02
Scope and exclusions
Applies to
Persons required to keep accounting records and commercial books under Article 4 of the Executive Regulation; effective 30 July 2026.
Limitations and exclusions
Outsourcing is permitted but does not transfer responsibility; the FTA must receive system access and necessary keys or passwords.
05
Official primary source
FTA Decision No. 4 of 2026
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