Upload interface and year-end deadlines

Under Section 48/A of Act LXXV of 2007 on the Chamber of Hungarian Auditors, the activities of auditors and the public oversight of auditors, we are required to archive electronically every step and every piece of evidence of the audit (the audit file or documentation), and to retain those documents for at least eight years after archiving.

Under ISA 700, paragraph 47, the date of the auditor's report shall be no earlier than the date on which the auditor has obtained sufficient appropriate audit evidence on which to base the opinion on the financial statements, including evidence of that fact. In other words, we cannot issue an auditor's report before the documents requested during the audit — at any time and in any form — have been sent to us.

Section 169 (5) of Act C of 2000 on Accounting — electronic year-end documentation counts as an accounting document issued in electronic form. You too have to retain it in electronic form for eight years, in a way that the method used guarantees that all data of the document can be produced without delay, that it remains continuously legible, and that any subsequent modification is excluded.

Under our contract you undertake that the elements of the electronic year-end documentation uploaded to the auditor's client portal under your own username and password are identical to their original copies.