Account Certification & Filing Accounts Electronically

The Companies Act 2014, removes the requirement for accounts documents filed with the CRO to include handwritten signatures of Directors, Auditors etc and, instead, requires that the signatures appear in typed form on each document.

Where financial statements are delivered to the Registrar, Section 347(2)(b), Companies Act 2014, requires that the copy of the Financial Statements annexed to the annual return must be accompanied by a certificate of a director and the secretary of the company, that bears the signature of the director and the secretary in electronic or written form stating that the copy is a true copy of the original. This certification is now included in the B1 form and when the B1 form is signed by a director and the secretary of the company, this requirement is fulfilled.

However, where the B1 form is filed by an Electronic Filing Agent (EFA), the EFA cannot certify the financial statements of the company. In that case, the financial statements must be certified separately by a director and the secretary using a Financial Statements Certification sheet which must be attached to the B1-Financial statement certification sheet which must be attached to the B1 -   CERTIFICATE for EFAs filing Financial Statements.pdf

Filing a B1 Electronically through CORE

You will be presented with a list of company types/accounts types and must tick a box to indicate the accounts type being filed by the company. Certification is made on the B1 form itself and is made for both the e-B1 and financial statements on this single page.

Presenters may then
• upload the  financial statements as a PDF and send a single signature page to the CRO, or
• sign the signature page using ROS signatures in which case no paper documents need to be sent to the CRO, or
• annex the financial statements to the B1 signature page as a paper document and send the signature page and financial statements to CRO as normal.

In summary:
• Presenters will continue to have 28 days to submit the one-page signed signature page to the CRO and attach PDF financial statements.
• The signature page must be signed by both the Director and Secretary.
• An Electronic Filing Agent cannot sign the signature page certifying the financial statements.
• The PDF financial statements require only typeset Director and Auditor names.

An EFA can sign a B1 form on behalf of a company once s/he has been authorised by the company to do so on a B77 form. However, the 2014 Companies Act requires that the financial statements must be certified by a Director and Secretary of the company. Therefore, where the B1 form is being signed by an EFA, the financial statements must be certified separately by a Director and Secretary using a Financial Statement Certification sheet which must be attached to the B1.

To Upload PDF Financial Statements

  In CORE, when you have filed your B1 successfully, go to your "Workspace". Under "Doc Management" you will see 4 icons. Click on the icon "Upload PDF Accounts".

You will then be presented with a form to upload your financial statements. Locate the PDF file on your computer. If you have chosen to sign the financial statements with a signature page, you will receive a bar-coded signature page by email for the Directors to sign, once the details have been validated. If you have chosen to sign with a ROS Certificate you will be able to download a cover sheet, once the ROS signatures have been added.

If you have chosen to sign electronically and pay with a customer account or by credit/debit card, then the submission is entirely electronic, so no signature page or cover sheet is needed.