Electronic auditor’s reports from 2025: new rules in the e-reporting system

From 1 January 2025, significant changes entered into force regarding the handling of auditor’s reports in Hungary. Under the new regulation, auditor’s reports may only be issued as electronic documents, authenticated with an electronic signature and timestamp by the auditor. The change affects not only auditors, but also all companies publishing annual financial statements in the e-reporting system.

In practice, the new rules may lead to simpler and more transparent document management, while also introducing new operational considerations for corporate administration and accounting processes.

What changed in the handling of auditor’s reports?

Based on the amendment to Act LXXV of 2007 on the Hungarian Chamber of Auditors, auditing activities and public oversight of auditors, from 2025 auditors are required to prepare auditor’s reports electronically and authenticate them with an electronic signature and timestamp.

Under the new regulation, only electronically authenticated auditor’s reports may be uploaded when publishing financial statements in the e-reporting system. The previously common practice of separately handling unsigned PDF versions is no longer necessary.

If the client still requires a paper-based copy, it must in all cases be issued based on the electronically prepared auditor’s report.

What does this mean for companies?

The digitalisation of auditor’s reports goes beyond a simple technical change. The preparation and publication of financial statements rely on the coordinated work of several parties, including finance teams, accounting departments, management approvers, external service providers and auditors.

Under the new operating model, it is particularly important for companies to establish clear internal processes for handling electronic documents. This includes, for example:

• receiving the authenticated electronic report;
• storing the correct document version;
• verifying the upload to the e-reporting system;
• ensuring the retrievability of documents.

One of the greatest advantages of digital auditor’s reports is the reduction of parallel document versions and administrative errors. At the same time, the electronic signature and timestamp become integral parts of the document, meaning that greater care is required when handling and forwarding files.

Digitalisation is transforming accounting processes as well

The electronic authentication of auditor’s reports clearly demonstrates the direction of digital transformation in finance and accounting. In addition to regulatory compliance, it is becoming increasingly important for companies and accounting firms to establish modern and well-structured digital processes.

In a rapidly changing regulatory environment, efficient document management is no longer merely an administrative matter, but also a key requirement for secure and transparent operations.

Digital solutions for more efficient operations

At Grant Thornton, we are consciously preparing for the digital transformation of finance and accounting processes. Through modern and continuously evolving digital solutions, we support our clients in meeting current regulatory requirements while making their operations more efficient and transparent.

Our goal is to ensure that our clients continue to receive up-to-date, secure and high-quality professional support in an increasingly dynamic business environment.