What we produce this way
On our side, we issue our engagement acceptance letter and our auditor's report as unilateral declarations in this form.
Paperless working
Electronic signatures in audit data submission
You upload the electronic documentation of the audited company to our client portal with your own username and password. You can do so without using any paper on your side either.
If you would rather not deal with scanning, paper, ink or printers, you can create your own source documents electronically as well, and sign them — or have them signed — electronically. A few basic rules apply.
In the European Union these signatures are governed by the eIDAS Regulation. In Hungary, see the following provisions:
- Act CXXX of 2016 on the Code of Civil Procedure — Section 325
- Act CIII of 2023 on the digital state and certain rules for the provision of digital services — Section 109
- Act V of 2013 on the Civil Code — Section 6:7
How our office works
The rules we follow for electronic documentation
A scanned copy is made of the original documents; you keep the original. You upload the document to the client portal. Under the GTC, by using your own access credentials you undertake to retain the original copies of those documents. Case law will determine the legal effect of documents signed this way; under the ISA standards this is what documents the work we do together.
Simple electronic signature. We may use it within our office, between our office and your bookkeepers, and in any communication between your finance staff or management and our office. This covers our e-mails and the simple signing tools we use (Office e-signature, DocuSign, Flintsign approval and so on). This kind of e-signature has no direct legal effect either — case law will determine the legal effect of the simple private documents it produces.
Qualified electronic signature. Documents signed this way qualify as private documents of full probative value. Every electronic signature is unique and serves to identify the signatory. It also makes the content of the whole document traceable, since it shows who signed it and, technically, where and when. We can use electronic signatures between our office and you in any area — but only TOGETHER.
A scanned copy is made of the original documents; we keep the original. If we do not proceed jointly as described in point 3, then unfortunately you have to send us the financial statements, the letter of representation, any other representation and our contract as original documents. From then on we archive these on paper as well, while keeping scanned copies identical to the originals in our electronic documentation system.
What you may send this way
If you choose to, you can send us the financial statements, the letter of representation, any other representation and the legal documents of company proceedings in this form. We can even sign our contract together this way.
Why it is worth it
Electronic signatures make the work and the administration easier, and the whole process faster and smoother. They are also cost effective: a qualified electronic signature needs nothing more than one piece of software, and can then be used easily from anywhere in the world, even from your phone. That matters for mobility and for sustainability too, because nothing has to be printed any more. If you choose the same tool we use, the convenience becomes a direct channel of communication: with the process set up, we can see each other's signed documents within seconds.