Cook Islands Electronic Transactions Act 2003
Evidence request list. 17 controls, 17 carrying auditor artefact guidance. Generated from the compliance knowledge graph on 11 September 2026. Published by The Art of Service.
Cook Islands ETA: Electronic Contracts and Communications
An electronic communication is attributed to the originator where sent by them, an authorised person, or an automated system programmed by/for them; recipients may rely on agreed/ reasonable attribution methods.
- Attribution procedures + authentication for sent communications
- No basis to attribute communications to an originator
Contracts formed by the interaction of automated message systems (or an automated system and a person) are valid even without human review of each action.
- Recognition of automated-system contracting + error-handling provisions
- Automated contracts disputed for lack of human review
Use of electronic communications requires the consent of the parties (which may be inferred from conduct); no one is required to use or accept electronic communications without consent.
- Evidence of party consent to electronic communications
- Electronic communications imposed without consent
Default rules fix the time and place of dispatch (when the message leaves the originator's system) and receipt (when capable of being retrieved at the addressee's designated system), tied to places of business.
- System configuration / terms reflecting dispatch and receipt timing rules
- Dispatch/receipt timing not determinable
A contract may be formed by electronic communications and is not denied validity solely because formed electronically (including by automated message systems).
- Recognition of electronically-formed contracts in processes
- Electronic contracts refused validity
Where acknowledgement of receipt is required/agreed, rules determine the effect of receiving or not receiving acknowledgement.
- Acknowledgement-of-receipt handling where agreed
- Acknowledgement terms undefined
Cook Islands ETA: Electronic Signatures
The signature method must be as reliable as appropriate given the purpose and circumstances, including any agreement between the parties.
- Reliability assessment of the signature method per purpose/circumstances
- Signature reliability not assessed
Where a signature is required, an electronic signature satisfies it if the method identifies the person and indicates their approval, and is appropriately reliable for the purpose.
- Electronic-signature method that identifies signer + indicates approval
- Signature method not linked to signer/approval
Cook Islands ETA: Legal Recognition of Electronic Records
Electronic records are admissible in evidence and their evidential weight is assessed having regard to reliability of generation, storage and communication and identification of the originator.
- Reliability evidence (generation/storage/comms) supporting admissibility
- No reliability basis for electronic evidence
A requirement to present/retain information in original form is met where the integrity of the information from first generation is assured and it can be displayed.
- Integrity assurance + display capability for 'original' electronic records
- No integrity assurance for originals
Information is not denied legal effect, validity or enforceability solely because it is in electronic form (functional equivalence).
- Policy treating electronic records as legally effective
- Electronic records refused legal effect solely for being electronic
A retention requirement is met by retaining the electronic record where it remains accessible, in its original/accurate format, and origin/destination and time data are retained.
- Electronic retention meeting accessibility + format + metadata conditions
- Retained records inaccessible or lacking metadata
A legal requirement that information be in writing is met by an electronic record if it is accessible and usable for subsequent reference.
- Controls ensuring electronic records are accessible/usable for later reference
- Electronic records not retrievable to satisfy writing
Cook Islands ETA: Scope, Government and Intermediaries
Public bodies may (but are not obliged to) accept and issue electronic records and signatures, subject to any specified requirements/formats.
- Government acceptance criteria/formats for electronic records where applicable
- Government electronic-record requirements unmet
Intermediaries/carriage service providers that merely transmit, route or store third-party electronic communications have limited liability where they do not initiate, select or modify the content.
- Determination of intermediary status + conditions for the liability limitation
- Intermediary modifying content while claiming the limitation
The Act provides offences/penalties for prescribed contraventions (e.g. false electronic representations), administered under Cook Islands law.
- Awareness of ETA offence provisions
- No awareness of statutory offences
Defines the Act's scope (electronic transactions/records/communications) and any excluded instruments (e.g. wills, negotiable instruments), consistent with the UNCITRAL Model Law on Electronic Commerce.
- Determination of which transactions are within the ETA
- List of excluded document classes
- Excluded instruments treated as electronically valid
Assembled from the framework’s own control set, so this list is regenerated rather than written and stays current as the graph does.