What is a key requirement for compliance with the E-Sign Act?

The key requirement for compliance with the E-Sign Act is that the taxpayer must view the E-signed consent on their personal device. This is essential because the E-Sign Act was designed to facilitate the use of electronic signatures and electronic records in transactions and ensures that consumers can receive and consent to these electronic communications in a manner that is convenient and effective.

To comply with the E-Sign Act, organizations must provide consumers with the option to receive disclosures and documents electronically, ensuring that they can access and view these documents on a device they control. This requirement upholds the spirit of the Act by allowing parties to engage in electronic commerce while still maintaining informed consent and access to the information they need to make decisions.

The other choices do not align with the requirements of the E-Sign Act as they suggest the necessity of physical documentation or postal communication, which are not in line with the electronic nature of this legislation. This focus on enabling electronic communication reflects the evolving landscape of transactions in today's digital world.