On March 24, 2026, the US Department of Health and Human Services published a final rule adopting national HIPAA standards for health care claims attachments transactions and for the electronic signatures used with them. The signature standards aim to authenticate the sender, protect the integrity of the transmitted information, and support non-repudiation. Hall Render notes that the requirement is limited to claims attachments and that covered entities must comply by May 26, 2028.

Source: Hall Render

In a decision of March 5, 2026 (appeal no. 24-21.034), the third civil chamber of the French Cour de cassation overturned an Aix-en-Provence appeal ruling that had enforced an electronically signed furnished lease against a tenant who denied signing it. The court held that judges must first determine whether the signing process used a qualified electronic signature, since only that level supports a presumption of reliability. For other signature levels, the party relying on the document cannot simply shift the burden to the person contesting it.

Source: Le Monde du Droit

The Swiss Federal Council announced that the state-issued electronic identity, approved by a narrow referendum majority in September 2025, is now expected to be usable from December 1, 2026 rather than summer 2026. The extra time is meant for security and trust measures, including a public federal register in which providers must declare the data they intend to request. The e-ID runs on the government’s Swiyu wallet and is a core building block for digital administration.

Source: heise online

An analysis published on the Kluwer Arbitration Blog reviews how arbitration frameworks in the UAE and neighboring jurisdictions now accommodate electronically signed and electronically delivered awards. It notes that the Abu Dhabi Court of Cassation recognized in 2025 that an arbitration agreement made by electronic message satisfies the writing requirement, and that a new Saudi arbitration law expressly allowing electronic awards is underway. The authors caution that uneven verification infrastructure and the absence of rules for awards signed partly in wet ink and partly electronically still leave room for formal challenges.

Source: Kluwer Arbitration Blog

Germany’s law introducing electronic in-person notarization entered into force on December 29, 2025. Notarial deeds can now be created and signed entirely in electronic form during a face-to-face appointment, ending the break between paper notarization and electronic processing. Parties approve the electronic record with a qualified electronic signature or with a handwritten signature captured on a digitizing device, and the electronic procedure stands alongside the traditional paper deed.

Source: IHK Frankfurt am Main

New York’s governor signed the Electronic Wills Act into law on December 12, 2025, joining 14 other states and the District of Columbia in allowing electronic wills. The Act will be added to the Estates, Powers and Trusts Law. Among its requirements, an electronic will must be a record readable as text when it is signed and must carry prescribed disclosure language.

Source: Rivkin Radler

The European Commission has published a proposal for a European Business Wallet Regulation, a counterpart for organizations to the EU Digital Identity Wallet for individuals. The wallet would give companies and public bodies a harmonized tool to identify and authenticate themselves, sign or seal documents, and exchange documents and attestations with legal effect across the EU. It would rest on the existing eIDAS trust infrastructure, including qualified electronic signatures, seals, and timestamps, and would record mandates showing who may act for an entity.

Source: GTG via Mondaq

In Madhani v. Fast, 2025 ONSC 4100, the Ontario Superior Court of Justice refused to validate a draft will that existed only in electronic form and was never printed or signed. The court held that its power to cure improperly executed wills under the Succession Law Reform Act is limited by the Electronic Commerce Act, 2000, which excludes wills from electronic recognition. The decision confirms that wills remain outside Ontario’s general acceptance of electronic documents.

Source: Miller Thomson

Singapore’s Parliament passed the Electronic Conveyancing and Other Matters Bill on October 15, 2025, after its introduction on September 25. Once in force, it will allow contracts for the sale of immovable property and deeds of conveyance or transfer to be executed electronically through prescribed electronic transaction systems such as the Singapore Land Authority’s Digital Conveyancing Portal. The Bill also permits remote witnessing within Singapore and amends the Electronic Transactions Act 2010, among other statutes.

Source: Allen & Gledhill

Swiss voters accepted the e-ID Act in the popular vote held on September 28, 2025. The law creates the basis for an electronic identity issued by the federal government, which will also operate the required technical infrastructure. People will be able to use the e-ID to identify themselves to authorities and businesses, and its use is voluntary and free of charge.

Source: Swiss Federal Council

China’s Measures for the Administration of Electronic Seals took effect on September 27, 2025. They recognize electronic seals applied to electronic documents as having the same legal effect as physical seals on paper, so they can be used for contracts, invoices, employment paperwork, and other documents. Companies obtain electronic seals from officially designated creation entities, and the supporting digital certificates may only be issued by legally established certification service providers.

Source: ADVANT Beiten

In Parrish v. Vulcan Materials Company, the US District Court for the District of Arizona compelled arbitration of a putative wage-and-hour class action even though the employee denied signing the agreement. The court relied on the employer’s records from a third-party onboarding system, including a unique username and password the employer could not retrieve, personal identifiers entered at signing, the captured IP address, and a timestamped sequence of completed tasks. The ruling illustrates the kind of evidence that can authenticate an electronic signature when a signer later disputes it.

Source: Perkins Coie

HM Land Registry announced that conveyancers can start submitting applications that include documents signed with a Qualified Electronic Signature. Because this type of signature removes the need for a third party to witness the execution of a deed, it simplifies signing while adding security for the parties to a property transaction. The registry invited customers interested in using the technology to get in touch so their applications are handled correctly.

Source: HM Land Registry

The European Commission adopted seven implementing regulations focused on trust services, plus one on electronic attestations of attributes, all published in the Official Journal on July 30, 2025. They cover reference standards for managing remote qualified electronic signature and seal creation devices, notification of certified creation devices, how providers notify supervisory bodies before launching qualified trust services, and identity verification when issuing qualified certificates. This was the third round of implementing rules for the European Digital Identity framework, following those of December 2024 and May 2025.

Source: European Commission

India’s Department of Land Resources has released the Draft Registration Bill, 2025, which would replace the Registration Act, 1908. The draft proposes an end-to-end electronic registration system covering online submission of documents, digital registration certificates, and digital archiving, with Aadhaar-based authentication permitted alongside alternative methods. It also widens the list of documents that must be registered and introduces electronic registration of wills.

Source: Bar and Bench

The UK Data (Use and Access) Act 2025 received Royal Assent on June 19, 2025. Part 2 of the Act puts digital verification services on a statutory footing through a trust framework, a register of certified providers, a trust mark, and an information-sharing gateway. The regime is meant to give people and businesses a recognized way to tell which digital identity providers meet government standards.

Source: CMS

The Law Commission published its Modernising Wills Law report on May 16, 2025, together with a draft Bill intended to replace the Wills Act 1837. The report recommends permitting electronic wills where a reliable system is used to identify the testator and witnesses, distinguish copies, and prevent unauthorized alteration or destruction. What counts as a sufficiently reliable system is left to future regulations or the courts.

Source: Macfarlanes

A Czech decree allowing attorneys to certify the authenticity of signatures on electronically signed documents is set to enter into force on July 1, 2025. It supplies the implementing detail that was missing after a 2022 amendment to the Act on the Legal Profession first introduced this option. Lawyers will be able to verify qualified and guaranteed electronic signatures as well as simple ones that are visible in the document, which must be in PDF/A format, and will then add their own qualified electronic signature and qualified time stamp.

Source: KPMG Czech Republic

The SECURE Notarization Act of 2025 was introduced in the US Senate on May 1, 2025 as S. 1561 and referred to the Committee on the Judiciary. The bill would authorize notaries public to perform electronic and remote notarizations that occur in or affect interstate commerce, and it sets minimum standards for them, including identity verification of remotely located signers. It would also require federal courts and other states to recognize notarizations validly performed by a notarial officer of any state.

Source: US Government Publishing Office

Vietnam’s Decree No. 23/2025/ND-CP, issued under the 2023 Law on E-Transactions, took effect on April 10, 2025 and replaces the earlier rules on electronic signatures and trust services. It sorts e-signature certificates into four types, sets out what a digital signature certificate must contain, and limits the use of signatures and certificates to the scope authorized for the holder. Businesses operating in Vietnam should check that their digital signing practices meet the new requirements.

Source: Rödl & Partner

The US District Court for the Eastern District of Pennsylvania granted an online lending platform’s motion to compel arbitration in a putative consumer class action. After a detailed review of the account-opening flow, the court found the terms were reasonably conspicuous and that the consumer clearly manifested assent by checking a box agreeing to them during account creation. The decision shows how courts examine the design of an online signup process when deciding whether an electronic agreement was formed.

Source: Orrick InfoBytes

An Israeli court issued a landmark ruling validating electronic promissory notes as legally enforceable. The decision addressed concerns about whether digital documents could satisfy formal requirements traditionally requiring paper. Per analysis by Ori Rodriguez at Barnea Law Firm, the ruling confirmed that “electronic documents can satisfy formal requirements traditionally reserved for paper-based instruments.”

Source: Barnea Law Firm

In Thang v. Defy International, LLC, Texas Court of Appeals determined that email exchanges between attorneys constituted valid Rule 11 settlement agreements without formal execution. The ruling recognized that “typed names and automatic signature blocks in emails” satisfy signature requirements for settlement contexts under Texas law.

Source: DLA Piper - eSignature and ePayment News

Germany introduced reforms enabling electronic signatures in employment contexts. Per Annette Knoth at Gowling WLG, “qualified electronic signatures are now accepted for issuing employee reference letters,” and digital communications like email are permitted for leave requests and working hours regulations.

Source: Gowling WLG

Polish law recognizes qualified electronic signatures (QES) with equivalent legal weight to handwritten signatures. However, popular signing platforms typically lack qualified certificates, limiting their status to “document form” rather than full written form equivalency under Polish law, per Agnieszka Stawiarska and Klaudia Szatan at Schoenherr.

Source: Schoenherr

Indonesia’s regulatory updates enable banks to adopt electronic signatures for customer transactions. The changes aim to streamline operations and enhance accessibility while modernizing the financial sector to align with “international technological practices,” per Assegaf Hamzah & Partners.

Source: Assegaf Hamzah & Partners

Saskatchewan Court of Appeal affirmed that a thumbs-up emoji constitutes valid contractual acceptance meeting signature requirements under the Sale of Goods Act. Carina Chiu and Katherine Akladios at McMillan LLP note this ruling highlights “evolving judicial interpretations of electronic signatures and digital communications in Canadian contract law.”

Source: McMillan LLP

Switzerland and the EU lack mutual recognition of qualified electronic signatures (QES), complicating cross-border transactions. Switzerland’s Federal Council intends negotiating with the EU to align Swiss ZertES legislation with the EU’s eIDAS regulation, per Härting Rechtsanwälte.

Source: Härting Rechtsanwälte

Brodies LLP addresses legal considerations when signing company sale documents in the UK, highlighting differences between Scots and English law regarding electronic versus “wet ink” signatures, emphasizing ensuring legal validity during corporate transactions.

Source: Brodies LLP

Illinois updated its Biometric Information Privacy Act (BIPA) to explicitly permit “electronic signatures as valid forms of written consent for the collection or sharing of biometric data,” per Torsten M. Kracht at Hunton Andrews Kurth LLP. The amendment also limits violations to one per individual regardless of repeated scans.

Source: Hunton Andrews Kurth LLP

Thailand released draft amendments to its 2001 Electronic Transactions Act modernizing regulations. Tilleke & Gibbins notes proposed changes include updated definitions, trust-mark certification for service providers, clearer rules for “electronic transferable instruments,” and enhanced reliability standards.

Source: Tilleke & Gibbins

Romania amended its Companies Law enabling digital shareholder meeting participation and validating electronic signatures in shareholder interactions. CMS Law-Now notes changes align Romania with other European jurisdictions embracing electronic procedures.

Source: CMS Law-Now

Colombian law distinguishes between electronic and digital signatures. Per Edwin Cortés and Anna Catalina Pérez at Holland & Knight, “digital signatures require certification from an accredited entity,” ensuring higher security standards, while electronic signatures encompass broader technology forms including image insertion.

Source: Holland & Knight

The FDA finalized updated guidance on electronic signatures and records in clinical investigations. Cooley LLP notes the guidance “clarifies compliance requirements for electronic records and signatures,” reflecting technological advancements and emphasizing data integrity and accountability in digital health.

Source: Cooley LLP

Thailand’s Electronic Transactions Development Agency (ETDA) published guidelines standardizing e-Contracts and electronic transactions. Panisa Suwanmatajarn at The Legal Co. notes guidelines “clarify the processes for creating, maintaining, and converting electronic contracts,” addressing signature and seal practices.

Source: The Legal Co., Ltd.

Argentina issued Decree 743/2024 modifying digital signature regulations. Damaso Pardo at Bruchou & Funes de Rioja explains the decree adjusted “procedures for issuing, renewing, and revoking digital certificates,” notably removing physical presence requirements at Registration Authorities.

Source: Bruchou & Funes de Rioja

Germany considers reforming commercial lease requirements currently mandating handwritten signatures. Dr. Jan Gernoth and Dr. Johanna Mayer at Paul Hastings LLP note proposed legislation aims to “permit electronic documents, such as emails or digitally signed PDFs,” reducing bureaucratic burdens.

Source: Paul Hastings LLP

The Court of Justice of the European Union clarified electronic signatures’ legal effect under EU Regulation 910/2014 (eIDAS). Filip & Company reports the Court emphasized “national courts cannot dismiss electronic signatures’ validity solely due to their electronic form,” establishing equivalence with handwritten signatures.

Source: Filip & Company

India’s electronic signature regulations from the 2000 Information Technology Act face review as the nation advances its digital economy. Shardul Amarchand Mangaldas & Co. notes the proposed Digital India Act seeks to “align India’s e-signature framework with current technological capabilities and international practices.”

Source: Shardul Amarchand Mangaldas & Co.

Starting April 1, 2024, the European Patent Office accepts electronic and digital signatures for assignments and declarations. Michael Nielsen at Berggren explains “electronic signatures, including simple text strings, will be valid,” provided basic criteria like legibility and secure filing are met.

Source: Berggren

The USPTO updated signature requirements allowing electronic signatures for patent documents. The Federal Register notices the rule specifies “criteria for the acceptance of electronic signatures,” aiming to streamline processes and enhance security in patent correspondence, effective March 22, 2024.

Source: Federal Register

DSM Avocats à la Cour examines France’s electronic signature legal framework, discussing “essential requirements for compliance, security measures, and varying levels of legal assurance.” The analysis highlights distinctions crucial for legal professionals handling digital documentation.

Source: DSM Avocats à la Cour

Vietnam’s 2023 E-Transactions Law introduces changes concerning individual electronic signatures. Trinh Phuong Thao at Venture North Law explains the law “classifies electronic signatures into categories such as specialized signatures and public digital signatures,” potentially limiting personal self-generated methods.

Source: Venture North Law

DLA Piper outlines best practices for managing electronic signature legal risks during digital transformation. The article emphasizes “compliance with relevant US laws such as the ESIGN Act and UETA,” highlighting contractual clarity and regulatory awareness importance.

Source: DLA Piper

Deloitte analyzes eSignature adoption for HR processes across Central Europe, driven by pandemic-era remote work. Organizations increasingly adopt eSignatures for employment documents to “streamline operations, enhance flexibility, and maintain legal compliance,” representing broader global digitalization movement.

Source: Deloitte

The European Patent Office updated Rule 22 of the European Patent Convention regarding electronic signatures. The EPO’s revision “outlines the conditions and validity criteria for electronic signatures on official patent documents,” streamlining procedures for applicants and practitioners.

Source: European Patent Office

McDermott Will & Emery addresses legal considerations for electronic signatures in German tenancy law. Jörg Simon and Janett Pöhlmann discuss “requirements under German law for electronic signatures to be legally binding in rental agreements,” highlighting potential pitfalls and recommendations.

Source: McDermott Will & Emery

From January 1, 2024, Commonwealth statutory declarations in Australia can be made in three ways: on paper, electronically, or digitally through the myGov platform with myGovID identity verification. SMS Magazine reports that the Statutory Declarations Amendment Bill 2023 received royal assent in November 2023 and makes permanent measures first introduced during the pandemic. State-based declarations continue to follow their own rules.

Source: SMS Magazine

The Dutch Act on online incorporation of private limited liability companies took effect on January 1, 2024, implementing EU Directive 2019/1151. Houthoff explains that EU nationals and entities can now set up a Dutch BV without appearing in person: incorporators identify themselves with an eIDAS-compliant electronic ID and sign the deed with a qualified electronic signature over a secured video connection with the notary. The online route is limited to BVs whose shares are paid up in cash.

Source: Houthoff

Indonesia’s President signed Law No. 1 of 2024, the second amendment to the Electronic Information and Transactions Law, on January 2, 2024. Rahmat Lim & Partners reports that electronic certification providers operating in Indonesia must now be Indonesian legal entities domiciled in the country, and that high-risk transactions require electronic signatures secured by electronic certificates. Financial transactions carried out without face-to-face interaction are given as an example of a high-risk transaction.

Source: Rahmat Lim & Partners

Regulation (EU) 2023/2844 on the digitalisation of judicial cooperation and access to justice was published in the Official Journal on December 27, 2023. Conflict of Laws reports that it includes provisions on electronic signatures and electronic seals and on the legal effects of electronic documents in cross-border proceedings. The Regulation applies from May 1, 2025.

Source: Conflict of Laws

India’s new evidence statute, the Bharatiya Sakshya Adhiniyam, 2023, was published in the Official Gazette on December 25, 2023. Khaitan & Co notes that the law brings electronic and digital records within documentary evidence and gives them the same legal effect, validity, and enforceability as other documents. A certificate of authentication is still required for such records.

Source: Khaitan & Co

The IRS extended its acceptance of electronic signatures on certain tax forms that previously required a handwritten signature. Barnes & Thornburg explains that the policy began as temporary pandemic relief in 2020, was due to end on October 31, 2023, and now continues until more robust technical solutions are in place. It covers forms such as estate and gift tax returns, and the IRS does not require a specific signing technology.

Source: Barnes & Thornburg

On November 8, 2023, the European Parliament and the Council concluded their negotiations on the revision of the eIDAS Regulation, which creates the European Digital Identity Wallet. The Parliament’s legislative tracker records that the wallet will be voluntary and free of charge for individuals, who will also be able to use it for electronic signatures at no cost. Each member state must notify at least one wallet.

Source: European Parliament

On October 5, 2023, the Law Commission published a supplementary consultation paper in its wills project. The paper consults again on two issues: whether electronic wills should be enabled, and the rule that a marriage or civil partnership revokes an existing will. Responses were accepted until December 5, 2023.

Source: Mental Capacity Law and Policy

Governor Gavin Newsom signed Senate Bill 696 on September 30, 2023, authorizing California notaries to perform notarial acts through audio-visual communication and online notarization platforms. According to the California Secretary of State, the law takes effect in stages: some provisions became operative on January 1, 2024, and the remainder apply once the Secretary of State completes the required technology project or by January 1, 2030, whichever comes first.

Source: California Secretary of State

The UK Electronic Trade Documents Act 2023 entered into force on September 20, 2023, giving electronic trade documents such as electronic bills of lading legal recognition under English law. Gard notes that the Act follows the Law Commission’s 2022 report on electronic trade documents and, like Singapore’s 2021 legislation, aligns with the UNCITRAL Model Law on Electronic Transferable Records.

Source: Gard

On August 24, 2023, the Texas Fourteenth Court of Appeals ruled in a dispute between an AutoNation dealership and a former general manager who denied electronically signing an arbitration agreement during onboarding. Hunton Andrews Kurth reports that the court placed the burden on the employer to prove the electronic signature with legally sufficient evidence, including the security procedures used to attribute it to the employee. The decision shows that an e-signed agreement is only as enforceable as the evidence connecting the signature to the signer.

Source: Hunton Andrews Kurth

Since August 1, 2023, online notarization in Germany covers more corporate transactions. Der Betrieb reports that the procedure now extends to GmbH formations with contributions in kind, unanimous shareholder resolutions amending the articles of association, capital increases and reductions, and registrations for the register of associations. The expansion completes the legislation implementing the EU Digitalisation Directive, which first allowed online GmbH formation in 2022.

Source: Der Betrieb

Brazil’s Law No. 14.620/2023, effective July 14, 2023, amended the Civil Procedure Code so that extrajudicial enforcement instruments can be created or attested electronically using any type of electronic signature provided for by law. Trench Rossi Watanabe explains that witness signatures are no longer required when a signature provider verifies the document’s integrity. The change settles a debate over whether signatures issued outside the ICP-Brasil infrastructure weakened a document’s enforceability.

Source: Trench Rossi Watanabe

On June 29, 2023, the European Parliament and the Council of the EU reached a provisional political agreement on the key elements of a legal framework for a European Digital Identity. The framework builds on the 2014 eIDAS Regulation on electronic identification and trust services and centers on a personal digital wallet for citizens, residents, and businesses. Further technical work on the legal text and formal approval by both institutions were still required.

Source: European Commission

On June 27, 2023, Taiwan’s Ministry of Digital Affairs announced draft amendments to the Electronic Signatures Act for public comment, the first proposed revision since the Act took effect in 2002. The draft states that electronic documents and signatures are functionally equivalent to paper documents and physical signatures. It also removes the requirement to obtain the counterparty’s consent before using them, while requiring that counterparties be given the chance to refuse or choose an alternative.

Source: Lee and Li

On June 12, 2023, the President of Nigeria signed the Evidence (Amendment) Act 2023 into law. The amendment makes electronic records admissible as evidence and recognizes digital signatures as a way to authenticate them, with the same standing as a physical signature. Authentication is treated as reliable when it is linked to the signatory alone and any later alteration of the information or the signature can be detected.

Source: ALN Nigeria

Spain’s Law 11/2023 of May 8, 2023, published in the Official State Gazette the following day, implements EU Directive 2019/1151 and allows certain notarial and registry procedures to be completed without the signatory being physically present. It introduces an electronic notarial protocol and permits certain instruments to be signed by video conference or electronic appearance. The changes take effect in stages, with the amendments to the notarial law applying from November 9, 2023.

Source: Garrigues

Massachusetts enacted Chapter 2 of the Acts of 2023, signed by Governor Healey, which amends the state’s notary statute to permit remote online notarization starting January 1, 2024. Notaries must register with the Secretary of State and verify the identity of a remotely located signer through personal knowledge, a third-party oath, or at least two forms of identification. The law allows an electronic image to serve as the notarial seal, and signers may be located outside Massachusetts.

Source: Sherin and Lodgen LLP

On March 31, 2023, the UAE Cabinet issued Decision No. 28/2023, the executive regulations of Federal Decree Law No. 46 of 2021 on electronic transactions and trust services. The decision covers the licensing of trust services, including renewal, suspension, and cancellation, along with the obligations of licensees and trust service providers. It also addresses qualified electronic signatures, and it became operational at the end of June 2023.

Source: Taylor Wessing

On March 16, 2023, the European Parliament confirmed in plenary the position adopted by its Industry, Research and Energy Committee on the proposed European Digital Identity framework, which revises the eIDAS Regulation. The vote was 418 in favour, 103 against, and 24 abstentions. Parliament sought to widen the uses of the European digital identity wallet while keeping it voluntary and free of charge, clearing the way for negotiations with the Council.

Source: European Parliament

The Ministry of Justice published the Final Report of the expert Industry Working Group on Electronic Execution of Documents, which applies to England and Wales. The report examines the challenges of using electronic signatures in cross-border transactions and how to balance their benefits against the risk of fraud. Its reform recommendations include enhanced certification and self-certification and a uniform approach to e-signing and online identification.

Source: GOV.UK

On February 27, 2023, the US House of Representatives passed H.R. 1059, the Securing and Enabling Commerce Using Remote and Electronic (SECURE) Notarization Act of 2023. The bill would permit nationwide use of remote online notarization, set minimum standards for consumer protection, and provide certainty that remotely notarized documents are recognized across state lines. According to the National Association of Realtors, 43 states and Washington, D.C. had already approved permanent remote online notarization at the time.

Source: National Association of Realtors

The United Nations Convention on the Use of Electronic Communications in International Contracts entered into force for the Philippines on February 1, 2023, following its ratification as the sixteenth State Party. The Convention sets criteria for treating electronic communications as functionally equivalent to paper documents where the law requires a writing, an original, or a signature. It aims to increase legal certainty and commercial predictability when international contracts are concluded electronically.

Source: United Nations Information Service

New York Executive Law Section 135-c takes effect on February 1, 2023, allowing notaries who register with the Department of State to perform electronic notarial acts remotely. It replaces the pandemic-era remote ink notarization program, which ended on January 31, 2023. The notary must be physically located in New York, must interact with the signer by real-time video, and must keep a journal and an audio and video recording of each electronic act.

Source: New York State Bar Association

Thailand’s Electronic-means Administrative Functions Act B.E. 2565, published in the Government Gazette in October 2022, became fully effective on January 11, 2023. It lets the public file most applications for registrations, permits, and licenses with government offices electronically, and officials cannot refuse a filing merely because it was made by electronic means. Electronic communications between government offices and the public are treated as lawful and usable as legal evidence.

Source: LawPlus Ltd.