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It is required that businesses have an accident book and that it is correctly completed in the event of an accident. It is a permanent record of all accidents and incidents in the workplace. The record is very important in documenting what actually happened and what care was given. These records are also used to monitor accidents and use this data to improve safety in the workplace.
The book must comply with Data Protection requirements which mean it must be stored correctly as it has confidential data inside. The usual is for a book to numbered and when a sheet is completed, it is removed and stored safely. You should not be able to pick up the accident book and see all previous accidents.
The accident book can be completed by anyone.