Use of e-signatures for engagement documentation

[...]e-signatures are binding and thus comparable to a "wet" signature on a hard copy document for purposes of proving their validity, enforceability, and admissibility in the event of litigation. According to the Zulkiewski court, some of this information may include, but is not limited t...

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Bibliographic Details
Published in:Journal of Accountancy 2022-01, Vol.233 (1), p.4-5
Main Authors: Platau, Steven M, Rood, Deborah K
Format: Magazinearticle
Language:English
Subjects:
Accounting
Accounting software
Agreements
Audit trails
Beneficiaries
Company business management
Computer programs
Court decisions
Documentation
Electronic documents
Electronic signatures
Electronic Signatures in Global & National Commerce Act 2000-US
Employment
Enforcement
Insurance policies
Integrated accounting software
Liability insurance
Life insurance
Management
Methods
Professional liability
Risk management
Third party
Validity
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Summary:[...]e-signatures are binding and thus comparable to a "wet" signature on a hard copy document for purposes of proving their validity, enforceability, and admissibility in the event of litigation. According to the Zulkiewski court, some of this information may include, but is not limited to: * Account numbers; * Tax identification numbers; and * Mother's maiden name. The court sided with the employee who did not specifically remember signing employment documents. [...]the court concluded that the employer lacked a security procedure to support its assertion that the employee had signed the documents.
ISSN:0021-8448
1945-0729