ARC security rules apply to which category of documents?

ARC security rules apply to which category of documents?

• A. Non-accountable documents
• B. Accountable documents
• C. Customer receipts
• D. Marketing materials

Answer: (B)

ARC security rules apply to accountable documents because these are the forms that carry value and must be tightly controlled from issue to use. They require strict custody, tracking, serialization, secure storage, and regular reconciliation to prevent loss, theft, or tampering. Non-accountable documents don’t carry the same financial risk, so they aren’t subjected to the same security measures; for example, marketing materials and routine customer receipts aren’t treated as accountable forms under ARC rules.

ARC security rules apply to accountable documents because these are the forms that carry value and must be tightly controlled from issue to use. They require strict custody, tracking, serialization, secure storage, and regular reconciliation to prevent loss, theft, or tampering. Non-accountable documents don’t carry the same financial risk, so they aren’t subjected to the same security measures; for example, marketing materials and routine customer receipts aren’t treated as accountable forms under ARC rules.