As report preparer:
Entities, having obligation to submit revision report, have In stage “Reviewing a report” prefilled selection „Add reference to table of content to revisor’s report“. There is possible to replace revision report with auditor’s report selecting option “Add reference to table of content to auditor’s report “.
After signing or approving annual accounts is possible to send report to revision.
If there is need to correct annual accounts is possible, before revisor has signed revisor’s report, call report back from revision.
After revisor has signed revisor’s report status will change to “Revised” and is possible to continue to report submitting stage.
NB! The revisor cannot be added as a person registered for entering data. If the revisor entered in the register of a legal entity is also added as person registered for entering data, these rights must be waived in the system before the revisor's decision is drawn up (You can do that going to the main page of submitting reports - > then click on "Defining persons entering data" and clicking on the "reject" link at the end of the row of relevant legal person.)
The revisor can read the report in the view of the reports to be revised by clicking on the “View” link. It is possible to read both incomplete reports as well as those sent for revision.
The revisor can add its report, if the report is digitally signed by board members and it has been sent for revision. This means that the status of the report in the view of revisable report is “Waiting for revision”.
In order to add the revisor’s report, you must click on “View” at the end of the row. After that the page of adding revisor’s report will open, where you can select the type of opinion and click on “Add revision report”.
The revisor will see revision report form, where they can enter the report text. The revisor can also use a pre-filled form for adding their reports by clicking on “Load defaults”.
After completing the report form, you must save it and then click on “Back to the revision view”. In the revision report view the revisor can see the data entered in the form. If you want to make changes, click on “Change revision report”. In order to confirm the report, you have to click on “Confirm the revision report” at the bottom of the page and after that it is possible to sign the report digitally by clicking on “Sign the report digitally” at the bottom of the page. The revision report can be signed in the reporting environment only by a person who has entered as company revision in to the Register.
When the revisor(s) have signed the report digitally, the status of the report in the view of reports to be revised will change to “Revised” and a member of the management board can proceed with submitting the report.
The revisor can withdraw the report after signing it digitally, provided that the annual report has not been submitted to the Register as yet. In order to do that, the revisor has to cancel their report. After that the status of the report will change to “Revision report withdrawn”.
NB! If there is a need to include a paper-based signed revisor report, then at the stage of signing the report, select "Approval of the report" and at the stage of approval, print the entire annual report, and then scan the entire report together with the on-paper signature sheet signed by the board and the on-paper signed revisor report and upload it as a single PDF document.