---
kind: "section"
citation: "27 C.F.R. § 73.11"
title: "27"
number: "73.11"
heading: "What are the required components and controls for acceptable electronic signatures?"
url: "https://uscodex.org/cfr/27/73.11"
---

# §73.11. What are the required components and controls for acceptable electronic signatures?

- (a) **Electronic signatures not based on biometrics.** If you use electronic signatures that are not based upon biometrics you must:
  - (1) Employ at least two distinct identification components such as an identification code and a password;
  - (2) Use both identification components when executing an electronic signature to an electronic document; and
  - (3) **Ensure that the electronic signature can only be used by the authorized user.**
- (b) **Electronic signatures based on biometrics.** If you use electronic signatures based upon biometrics, they must be designed to ensure that they cannot be used by anyone other than their genuine owners.

## Notes

### Authority

Authority: 26 U.S.C. 6011(f), 6061(b), 7502(c); 44 U.S.C. 3504 Note.

### Source

Source: 68 FR 58601, Oct. 10, 2003, unless otherwise noted.