This is one of those it depends questions.  It really depends on your industry and the legal requirements surrounding the activities of your industry.  

For example, for post secondary institutions in the US, student promissory notes that were signed in hard copy are required to be maintained in hardcopy - if it was electronically signed, then you have to meet the requirements set out in the CFRs for those electronic records.  

	See 34 CFR § 674.19 - http://www.ecfr.gov/cgi-bin/text-idx?c=ecfr&sid=0686bb51e8c9fde79705e96fd1e0c35f&rgn=div8&view=text&node=34:3.1.3.1.37.1.39.16&idno=34


For almost everyone in the US there are specific requirements in the CFRs for I-9s that are scanned to be able to be accepted as the record copy.

	See 8 CFR § 274a.2, look for (e) Standards for electronic retention of Form I-9 -
	http://www.ecfr.gov/cgi-bin/text-idx?c=ecfr&SID=f3d73d9be3b95c3538b6f61b1af782aa&rgn=div8&view=text&node=8:1.0.1.2.54.1.1.2&idno=8


There are also specific requirements from IRS as to what is necessary to allow the scanned electronic record to be accepted as the record copy. 

	See Rev. Proc. 97–22 in Bulletin No. 1997–13, start on page 9.
	http://www.irs.gov/pub/irs-irbs/irb97-13.pdf

Still meandering through the regs myself for all of the requirements we have to meet, but on my journey I found those that I have listed.

Hope that this helps,
Laurie

Laurie Sletten, CRM, CA
Records Retention Schedules Project Lead
Information Technology Services
University of California - Office of the President
1111 Franklin St., 7th fl.
Oakland, CA 94607
[log in to unmask]
Phone: (510) 987-9411 

List archives at http://lists.ufl.edu/archives/recmgmt-l.html
Contact [log in to unmask] for assistance
To unsubscribe from this list, click the below link. If not already present, place UNSUBSCRIBE RECMGMT-L or UNSUB RECMGMT-L in the body of the message.
mailto:[log in to unmask]