The accompanying ACOP refers to the record as representing ‘an effective statement of hazards and risks which then leads management to take the relevant actions to protect health and safety’. It goes on to state that the record must be retrievable for use by management, safety representatives, other employee representatives or visiting inspectors. The need for linkages between the risk assessment, the record of health and safety arrangements (required by Regulation 5 of the Management Regulations 1999) and the health and safety policy is also identified. The ACOP allows for assessment records to be kept electronically as

5.2 The essential content of any risk assessment record should be:

• hazards or risks associated with the work activity; • any employees identified as especially at risk; • precautions which are (or should be) in place to control the risks (with

comments on their effectiveness); and

• improvements identified as being necessary to comply with the law.