Electronic records accessibility: officers may demand electronically readable records for CAAP audit under Rule 22(3) access provisions. Assessees must maintain and, on demand under Rule 22(3), produce electronic records in a non proprietary, publicly readable format compatible with IDEA software for CAAP audits; these include electronic and hard copy documents, authenticated electronic media, audit trails, procedural documentation and source document inter linkages, with preservation and backup for five years and monthly printouts retained by record type.