Act 7 Electronic Signatures Act 2011 (d) prescribing the requirements for the content, form and sources of information in certification service provider disclosure records, the updating and timeliness of such information and other practices and policies relating to certification service provider disclosure records; (e) prescribing the form of certification practice statements; (f) prescribing the qualification requirements for auditors and the procedure for audits; (g) prescribing the requirements for repositories and the procedure for recognition of repositories; (h) prescribing the requirements for date and time stamp services and the procedure for recognition of date and time stamp services; (i) (j) prescribing the procedure for the review of software for use in creating digital signatures and of the applicable standards in relation to digital signatures and certification practice and for the publication of reports on such software and standards; prescribing the forms for the purposes of this Act; (k) prescribing the fees and charges payable under this Act and the manner for collecting and disbursing the fees and charges; (l) providing for such other matters as are contemplated by or necessary for giving full effect to, the provisions of this Act and for their due administration. (2) Regulations made under subsection (1) may prescribe any act in contravention of the regulations to be an offence and may prescribe in relation to the offence, penalties not exceeding a fine of seventy two currency points or imprisonment for three years or both. 54