Revisionssicherheit Gesetz Access

This guide explains the legal requirements for the tamper-proof, complete, correct, and timely recording and storage of data and documents. 1. What is „Revisionssicherheit“? Revisionssicherheit means that digital (and physical) documents and data are stored in a way that they cannot be subsequently altered, deleted, or manipulated without leaving evidence. They must remain complete, correct, orderly, and verifiable for the entire statutory retention period. Legal basis: § 146 AO (Fiscal Code of Germany), § 239 HGB (Commercial Code), GoBD (Principles for the Proper Keeping and Storage of Books, Records and Documents in Electronic Form). 2. Core Requirements (GoBD) To be audit-proof, your system must satisfy: