Section 32 Attestation Pathway | CoralLedger Comply Documentation

📄️ Section 32 Attestation Overview

Overview of the Section 32 Attestation Pathway in CoralLedger Comply

How CoralLedger Comply determines which Section 32 attestation variant applies

Standard Section 32 attestation for business owners and directors filing their own VAT returns

Section 32 attestation for authorized agents filing on behalf of a VAT registrant

Section 32 attestation for BICA-registered accountants preparing VAT returns

Section 32 attestation for returns submitted with a qualified electronic signature

How CoralLedger Comply verifies BICA membership for the Professional Accountant attestation variant

Mid-session identity confirmation step in the Section 32 Attestation Pathway

Transferring attestation responsibility between parties within the Section 32 Attestation Pathway

Filing scenarios exempt from the standard Section 32 Attestation Pathway

Immutable audit logging for Section 32 attestation events in CoralLedger Comply