In July, the Commission updated its guidance on using e-signatures on certain financial reports. The update is in the latest version of the guidance CC15d: Charity reporting and accounting: the essentials.
As well as keeping accounting records and preparing accounts, registered charities must also prepare an annual report and make it available to the public on request. The Commission's updated guidance now states that electronic signatures can be used on the accounts and the trustee reports filed with the Commission. Examples of an electronic signature include a typed signature or a scan of a handwritten signature.
This guidance is subject to any specific requirements in a charity's governing document about signatures. Charitable Companies should also be aware that company law still requires handwritten or 'wet ink' signatures on accounts filed with Companies House.
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