Evidence Act

Managing legal risks as organisations continue to transform digitally

As organisations in Singapore continue to pursue digital transformation, business and financial records are increasingly being stored in electronic formats rather than hard copies.

The shift from analogue to digital carries legal risks, and organisations should think about the admissibility of electronic records as evidence for use in Singapore courts.

How we can help you comply with the Evidence Act

The admissibility of electronic records as evidence in Singapore courts is governed by the Evidence Act (Cap 97) (‘the Act’). Section 116A of the Act contains certain presumptions, which a party seeking to use electronic records as evidence in court may rely on. In particular, the court will presume the authenticity of electronic records if certain conditions are met and there is no conflicting evidence to the contrary.

PwC Singapore is a Certifying Authority appointed by the Ministry of Law. This allows us to certify that an electronic record-keeping system is an “approved process” for the purposes of relying on the presumptions in Section 116A(6) of the Act. We have extensive experience in helping organisations across various industries to prepare for and obtain Evidence Act certifications, equipping us with the expertise to guide you through a smooth certification journey.

Process

Process of Evidence Act certification

One of the conditions necessary for proving the authenticity of electronic records is obtaining Evidence Act certification, which involves using an imaging system that has been certified by a Certifying Authority appointed by the Ministry of Law, known as an “approved process”, to ensure the accurate conversion of physical documents to electronic images.

Benefits

Benefits of Evidence Act certification

Electronic documents that were produced using an approved process will be presumed by the Court to be accurate representations of the original copies. Furthermore, the certification will help your organisation save storage space and costs, and support your business continuity plan.

Importance

Importance of Evidence Act certification

It is not mandatory for electronic record-keeping systems to be certified as an “approved process” by a Certifying Authority. However, such certificates may be helpful and relevant if your organisation intends to use electronic records as evidence in Singapore courts by relying on the presumptions in Section 116A(6) of the Act.

Frequency

Frequency of Evidence Act certification

For the first three years, you will need to be certified once annually. Thereafter, Evidence Act certification needs to be renewed once every two years.

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Contact us

See Hong Pek

See Hong Pek

Digital Audit and Assurance Leader, PwC Singapore

Tel: +65 9638 7021

Anthony Dias

Anthony Dias

Partner, Digital Audit and Assurance, PwC Singapore

Tel: +65 9731 1450

Nur Ashikin Ahmad

Nur Ashikin Ahmad

Partner, Digital Audit and Assurance, PwC Singapore

Tel: +65 9637 5072

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