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Danish bookeeping law annex 2.5 section a-c. Are section b and c mandatory by law or not?

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In May 2022, Denmark updated its bookkeeping law, replacing the 1999 act. This new law, known as the Danish Bookkeeping Act, no. 700 of 24 May 2022 (the "Act"), and any issued Executive Orders, govern the bookkeeping responsibilities for commercial enterprises in Denmark, including foreign companies operating there and digital bookkeeping system providers. The law's primary purpose is to prevent tax fraud and promote digital accounting
 
In the requirements for the new Danish bookkeeping law there this part

Support correct bookkeeping through the bookkeeping guide or accounting guide (Annex 2, 5, a–c)

Requirement

The digital standard bookkeeping system supports correct bookkeeping through the bookkeeping guide or accounting guide via:

  • a. a bookkeeping wizard/assistant having been incorporated into the bookkeeping system to help the company record,
    b. the bookkeeping system containing accounting instructions and/or linking/referring to accounting instructions/guides from third parties, or
    c. the bookkeeping system having to support the function that users can enter an accounting guide for the individual account.
Microsoft is referring to point A using Task recorder. But no informaiton can be seen for point b or c. 

I would like to know if section b and c are mandatory by low or not?

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