標題: A written justification attached [打印本頁] 作者: Afrinrubi 時間: 2023-10-14 11:33 標題: A written justification attached The case of a professional partnership - the partners managing the affairs of the partnership or the management board, and in the case of a limited partnership and a limited joint-stock partnership - the general partners managing the affairs of the partnership. If the financial statements have not been approved within months of the balance sheet date, they must nevertheless be submitted within the next days after the expiry of this deadline: it is advisable to include a clause stating that they are not approved. If the report is approved at a later date, it must be submitted within another days after that date.
The financial report is prepared in electronic form and is provided with a qualified electronic signature, trusted signature or personal signature cf. art. section f of the Accounting Act . Signing of the financial report phone number list The financial statement is signed by the person entrusted with keeping the accounting books and the head of the entity, and if the entity is managed by a multi-member body, by all members of this body. Refusal to sign requires a written justification attached to the financial statements. The above results from the provisions of Art. of the Accounting Act, according to which.
The unit's manager ensures that the annual financial report is prepared no later than within months from the balance sheet date and submits it to the competent authorities, in accordance with the legal provisions applicable to the unit, the provisions of the statute or the agreement cf. paragraph ; The financial statements are signed - specifying the date of signature - by the person entrusted with keeping the accounting books and the head of the entity, and if the entity is managed by a multi-person body - all members of this body or at least one person being a member of this body in the manner referred to in section . b. Refusal to sign the financial report requires ato the financial report cf. paragraph ; Signing the financial report confirms that it meets the requirements provided for in the Act cf.
