According to the provisions of the Accounting Act, all entities keeping accounting records are obliged to publish financial statements in the National Court Register (KRS). A certified auditor is required to prepare reports on the examined financial units, which means that they must be signed with a qualified electronic signature. This is regulated by Article 86(1) of the Act on Certified Auditors, effective from January 1, 2021.
Signatures on the Audit Report
According to it, the examination of units subject to entry in the National Court Register must be prepared in electronic form and signed with a qualified electronic signature of the certified auditor.
Can such reports be signed with a trusted profile?
The law does not provide for the use of an advanced trusted signature. The only possibility to provide a signature in electronic form is with a qualified electronic signature. This is the only option because it ensures the unambiguous identification of the person signing and confirms their authorizations. How? A qualified e-signature should include basic data such as: first name, last name, citizenship, country of issue of the identifier, and usually the PESEL number. It should also contain information regarding the possessed professional title and the number assigned by the National Chamber of Certified Auditors.
This is particularly important when issuing such a signature due to the confirmation of identity solely based on the conformity of the data that will be included in the certificate. After such a procedure, we can be sure that the document has been signed by an authorized person. This procedure also applies to other professions of public trust.