Question:
If an EFA is filing B1 and financials is the ‘Overall Certificate For Financial Statements’ required if we have a wet ink signed copy of the financials? Can these be uploaded instead of a typed signature and director cert?
Answer:
Where you sign a B1 as an EFA, you need to file an overall certification signed, which is a wet signature by the director and secretary and this must be delivered to the CRO with the B1 patch page. As EFAs cannot in law certify the accounts they must attach an overall certificate to the patch page (original signatures) and file it with the CRO on or before the annual return’s due date. This is regardless if you have original or typed signed accounts. The CRO have a template for this available on their website.