How can a CPA sign its reports since signatures are required on independent auditors reports?
A CPA (or CPA firm) can scan documents containing a signature for reports that require a signature. OSD recommends scanning documents in TIF format to limit the size of the file and to speed upload. Documents containing signatures may also be created as Acrobat PDF files. Please note that hard copies of all UFR documents (including those with actual signatures) should be maintained by the contractor and/or its assigned CPA.
