Filing a return and signing an audit opinion are statutory acts. Only a DPCO firm with a current licence can do them. An individual DPO may never file.
Who can do this
An owner or editor of the firm names who may sign, and sees the list.
The list of who may sign
Open Team and switch to the Signing tab. Who may sign lists the people named to make statutory statements for the firm.
The list works like this today:
- While nobody is named, the list does not restrict anybody. Anyone at the firm who can work on the audit may file.
- Once the firm names somebody, only named people may file and sign, across every client.
The section says which of these applies to your firm.
Name somebody
- Under Name somebody, choose Who.
- Write Why.
- Press Name them.
A person needs a second sign-in factor before they can be named.
End somebody's authority
Press End their authority beside their name, write Why, and confirm. If they are the last person named, the list stops restricting anybody. The confirmation tells you so.
When somebody's employment at the firm ends, their authority ends with it.
Signing an audit is decided per audit
Being on the list is not enough on its own. On each audit:
- the signatory is named on the audit team, in the capacity Signs the opinion
- the signatory must not have performed any test on that audit
- the firm's licence must be current
Signing is decided per audit on the Signing tab says the same.
When the licence lapses
A lapsed licence stops filing returns and signing opinions for everybody at the firm, whoever is named. The firm can still be engaged and do the work.
Common questions
"Can an individual DPO file our return?" No. Only a licensed DPCO firm can file.
"Do we have to name anybody?" Not today. Naming people is how a firm limits who may file and sign.
"Can the person who did the testing sign?" No. The signatory must have performed no test on that audit.