Audit – Electronic evidence

Trusted Third Party Audit in #eIdAS compliance

Law 34/2002, of July 11, 2002, on information society services and electronic commerce (LSSI-CE) includes the figure of the Trusted Third Party in its article 25, for a specific function, that of document custody: The parties may agree that a third party shall record the declarations of intent that make up the electronic contracts and […]

European Parliament approves reform of auditing services

The European Parliament gave the green light on Thursday 3 April 2014 to the reform of audit services, which aims to open up the market to new firms in order to end the dominance of the big four. The new rules also increase transparency and introduce a mandatory rotation system for large companies, which would […]