According to the new regulations resulting from Art. 86 sec. 1 of the Act on statutory auditors, in the case of auditing the financial statements of an entity that is subject to entry in the National Court Register, the audit report is prepared in electronic form and is signed with a qualified electronic signature of the statutory auditor.
This means that the audit firm, in the event of issuing an electronic audit report, will not provide the paper version of this report, as it has been the case so far. It is a novelty that has been in force since October 1, 2018 – in this case, the important factor is the date of the audit report, not the period covered by the financial statements for which the audit report is prepared.
