July 2002

This chapter is divided into 5 parts as follows:-

Part 1 - Introduction and definitions (paragraphs 66.1 to 66.8).

Part 2 - Action to be taken when computerised records are discovered (paragraphs 66.9 to 66.14).

Part 3 - Making a record of the computer system and its contents (paragraphs 66.15 to 66.17).

Part 4 - Protection, accessing and storage of media (paragraphs 66.18 to 66.21).

Part 5 - Use in evidence (paragraphs 66.22 to 66.24).

Appendix 1 - DR F forms and guidance on their completion.

Appendix 2 - Flow chart to show the procedure for dealing with computerised accounting records.

[On to Part 1 - Introduction and definitions]