This Decision sets out the rules and requirements a Person must follow when maintaining the information contained in accounting records and commercial books. It defines Electronic Copy and Photocopy, and requires that retained records be complete and identical to the originals, clear and easily legible, and accessible to the Authority upon request. Article 3 details each rule, rejecting partial scanning, requiring sufficient quality and non-fading ink and paper, and obliging the Person to provide encryption keys, passwords and access to storage locations. A third party may be engaged, but the Person remains legally responsible.