On Tue, 16 Jan 2018 07:08:23 +0100 Jeff Abrahamson <j...@p27.eu> wrote:
> In France, even for small clubs like ours, we face a regulatory > requirement that the books be immutable after end of year. This makes > sense in that if the tax authorities (even though we don't have to > file taxes) ask us a question and then find out that our books for > some past year have changed, they might reasonably be suspicious of > our rigor and tax-exempt-worthiness. > > Is there a way in gnucash to make a set of transactions or a period of > time immutable? For us, that's really the only reason we still have > for "closing books" -- avoiding this sort of mistake where something > gets accidentally entered or changed from a past year. > > Jeff Abrahamson This is a frequently asked question. There is no way to make any electronic file immutable. I can change a file, and change its 'access time' on the disk, and if I know that, so do forensic accountants. Practical things to do are to make a read-only copy, for example on a CD-R, and lodge that with your accountant, or equivalent (a small club would not have an accountant, but should have some place where read-only media can be stored for the required number of years). We know that what the tax authorities ask is actually impossible, and you get clever politicians like the Australian Prime Minister, declaring that the law of the land overrides the laws of mathematics. http://www.zdnet.com/article/the-laws-of-australia-will-trump-the-laws-of-mathematics-turnbull/ Liz _______________________________________________ gnucash-user mailing list gnucash-user@gnucash.org https://lists.gnucash.org/mailman/listinfo/gnucash-user ----- Please remember to CC this list on all your replies. You can do this by using Reply-To-List or Reply-All.
