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} else if (direction === 2 && offsetHeight <= topHeaderHeight) { navbar.style.top = 0; document.body.style.marginTop = 0; navbar.classList.remove('fixeddd'); navbar.classList.remove('transition-animation'); resetDirection(); } else if (direction === 1 && offsetHeight <= topHeaderHeight) { navbar.classList.remove('transition-animation'); resetDirection(); } else if (direction === 1) { navbar.style.top = 0; navbar.classList.add('transition-animation'); resetDirection(); } } window.addEventListener('scroll', manageHeader); </script> <link rel="stylesheet" href="https://eurocert.pl/includes/Slider/jedlislider.bundle.css" /> <div class="container"> <div class="row"> <div class="col-sm-12"> <h1> Elektroniczny podpis kwalifikowany dla biegłego rewidenta </h1> <div class="breadcrumbs text-uppercase"><a href="https://eurocert.pl">EuroCert</a> >> <a href="https://eurocert.pl/category/baza-wiedzy/sprawozdanie-finansowe/" rel="category tag">Sprawozdanie finansowe</a> >> Elektroniczny podpis kwalifikowany dla biegłego rewidenta</div> </div> </div> <div class="row padding-vertical-small"> <div class="col-sm-8"> <div class="row post-list-container "> <div class="col-sm-12 post-2490 post type-post status-publish format-standard has-post-thumbnail hentry category-sprawozdanie-finansowe tag-sprawozdanie-finansowe"> <div class="post-thumb"><img src="https://eurocert.pl/wp-content/uploads/2021/09/Biegly-rewident-grafika.jpg" alt="Elektroniczny podpis kwalifikowany dla biegłego rewidenta"></div> <div class="post-content padding-vertical"> <div class="article-published-date"> Data publikacji: 14/09/21</div> <p><strong>Biegły rewident to osoba, która przeprowadza badania sprawozdań finansowych w firmach podlegających temu obowiązkowi. Od 1 października 2018 roku badanie takie musi być przygotowywane w postaci elektronicznej i podpisywane podpisem kwalifikowanym. Dowiedz się, jakie dane powinien zawierać kwalifikowany podpis elektroniczny biegłego rewidenta, aby osoba ta mogła wypełniać swoje obowiązki zgodnie z przepisami prawa. </strong></p> <h2 id="badanie-sprawozdan-finansowych-przez-bieglego-rewidenta"><strong>Badanie sprawozdań finansowych przez biegłego rewidenta</strong></h2> <p>Praca biegłego rewidenta polega m.in. na przeprowadzaniu audytu finansowego, który nazywany jest badaniem sprawozdań finansowych. Celem takiego działania jest sprawdzenie, czy dana jednostka wpisana do rejestru przedsiębiorców KRS, przedstawia rzetelny i jasny obraz swojej sytuacji finansowej i majątkowej.</p> <p>Zgodnie z ustawą o rachunkowości, niezależnemu audytowi finansowemu biegłego rewidenta będą podlegały roczne skonsolidowane sprawozdania finansowe grup kapitałowych. Obowiązek ten muszą spełnić także jednostki kontynuujące działalność, tj.:</p> <ul> <li>banki, towarzystwa ubezpieczeń, zakłady reasekuracji,</li> <li>podmioty, które działają na podstawie przepisów o obrocie papierami wartościowymi czy o funduszach inwestycyjnych,</li> <li>podmioty, które działają w myśl przepisów o organizacji i funkcjonowaniu funduszy emerytalnych,</li> <li>spółki akcyjne,</li> <li>podmioty, które w poprzednim roku obrotowym sporządzały sprawozdanie finansowe i które spełniają minimum 2 warunki z takich, jak zatrudnienie średnioroczne na poziomie 50 osób na pełen etat, minimum 2 500 000 euro sumy aktywów bilansu na koniec roku obrotowego oraz minimum 5 000 000 euro przychodów ze sprzedaży towarów i produktów oraz operacji finansowych w roku obrotowym.</li> </ul> <p style="text-align: center; padding: 20px 0;"><a class="seo-content-cta btn text-uppercase btn-blue" style="padding: 12px 24px;" href="https://sklep.eurocert.pl/pl/c/Podpis-Kwalifikowany/40">Sprawdź ofertę podpisów kwalifikowanych</a></p> <h2 id="jak-podpisac-sprawozdanie-bieglego-rewidenta"><strong>Jak podpisać sprawozdanie biegłego rewidenta? </strong></h2> <p>Według zmian w ustawie o biegłych rewidentach, firmach audytorskich oraz nadzorze publicznym każde sprawozdanie z badania sprawozdania finansowego danego podmiotu musi zostać przygotowane w formie elektronicznej i podpisane kwalifikowanym podpisem elektronicznym, który zawiera jego dane osobowe biegłego rewidenta. Jeśli badanie takie zostało zlecone kilku firmom audytorskim, wówczas przynajmniej jeden biegły rewident z każdej firmy musi złożyć swój kwalifikowany podpis elektroniczny pod sprawozdaniem z przeprowadzonego badania.</p> <p>Obowiązujące akty prawne nie umożliwiają podpisywania sprawozdań z badań Podpisem Zaufanym, który jest podpisem bezpłatnym, służącym do kontaktowania się z organami administracji publicznej. Jedynie kwalifikowany e-podpis zapewnia pełne bezpieczeństwo, umożliwiając identyfikację tożsamości jego właściciela, a w przypadku biegłego rewidenta – poświadczenie jego kwalifikacji i uprawnień zawodowych.</p> <h3 id="jakie-dane-zawiera-podpis-kwalifikowany-dla-bieglego-rewidenta"><strong>Jakie dane zawiera podpis kwalifikowany dla biegłego rewidenta?</strong></h3> <p>W kwalifikowanym certyfikacie podpisu elektronicznego zawarte są przede wszystkim standardowe dane osobowe, tj. imię i nazwisko biegłego rewidenta oraz jego numer identyfikacyjny, którym najczęściej jest numer PESEL. Podczas wydawania podpisu kwalifikowanego dla takiej osoby, weryfikowana jest nie tylko jego tożsamość, ale również uprawnienia zawodowe. Danymi dodatkowymi do podpisu będą zatem numer nadany rewidentowi w Krajowej Radzie Biegłych Rewidentów (KIBR) oraz tytuł zawodowy.</p> <p>Z uwagi na to, że biegły rewident to zawód zaufania publicznego, dostawca usług zaufania, jakim jest Centrum Certyfikacji EuroCert, sprawdza szczegółowo jego kompetencje. Imię i nazwisko osoby, która wykonuje audyty sprawozdań finansowych, muszą przede wszystkim widnieć na liście prowadzonej przez KIBR. Warto pamiętać, że wyrabiając podpis kwalifikowany rewident okazuje dokumenty, które potwierdzają jego uprawnienia zawodowe. Praktyka taka ze strony certyfikowanych dostawców e-podpisów kwalifikowanych stosowana jest także w przypadku innych zawodów, w szczególności profesji, tj. komornicy, tłumacze przysięgli czy urzędnicy państwowi.</p> <p style="text-align: center; padding: 20px 0;"><a class="seo-content-cta btn text-uppercase btn-blue" style="padding: 12px 24px;" href="https://sklep.eurocert.pl/pl/c/Podpis-Kwalifikowany/40">Kup podpis kwalifikowany</a></p> </div> </div> <div class="hs-form"> <div class="padding-vertical text-center" style="padding-left: 20px; padding-right: 20px;"><p style="font-weight: bold; font-size: 20px; text-align: center;">Masz dodatkowe pytania do artykułu lub naszych produktów? 💼</p> <script charset="utf-8" type="text/javascript" src="//js-eu1.hsforms.net/forms/embed/v2.js"></script> <script> hbspt.forms.create({ portalId: "143596454", formId: "43ed9f37-ea95-4dbc-a561-7eefa7c95d62" }); </script> </div> </div> <div class="col-sm-12"><h2>Podobne <span style="font-weight: 300">artykuły</span></h2><br></div><div data-item="product_slider" id="slider_container"><div class="col-sm-4 prod_slide"><article id="post-2986" class="post-list post-2986 post type-post status-publish format-standard has-post-thumbnail hentry category-sprawozdanie-finansowe tag-sprawozdanie-finansowe"> <div class="post-list__thumb post-thumb "> <img src="https://eurocert.pl/wp-content/uploads/2025/01/Thumbail-Sprawozdanie-finansowe-2024-jak-zlozyc-i-do-kiedy_-1000x500.jpg" class="" alt="Sprawozdanie finansowe 2024 – jak złożyć i do kiedy?"> </div> <a href="https://eurocert.pl/sprawozdanie-finansowe-jak-zlozyc-i-do-kiedy/"> <h3 class="post-list__title"> Sprawozdanie finansowe 2024 – jak złożyć i do kiedy? 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