Section 32 Attestation Pathway | CoralLedger Comply Documentation

📄️ Section 32 Attestation Overview

Two distinct §32 artefacts — the persistent firm-admin attestation lifecycle, and the per-return signatory capacity declaration

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

Planned future §32 attestation variant for filings signed with a qualified electronic signature — not yet in implementation scope

How the practitioner's BICA licence is recorded as a disclosed self-declaration during 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

What happens — and what to do — when an active attestation or client assignment is revoked while a return is being worked on

Hard-refusal scenarios that cannot proceed through the standard Section 32 Attestation Pathway

Immutable audit logging for Section 32 attestation events in CoralLedger Comply