Receipts, records and other accounting material must be processed and stored in such a way that their contents can be viewed without difficulty and, if necessary, printed in plain language.

The content of a receipt, accounting or other accounting material may not be changed or removed after the financial statements have been prepared. The content may not be changed or removed even after the notification referred to in section 6 has been made or the entity obliged to keep accounts has published or made available to a third party the interim financial statements or other similar document it has prepared on the material.

The format of the receipt, accounting and other accounting material may be changed if it is necessary for processing, transfer or storage. In this case, the preservation of the content and the audit trail must be ensured.