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  • Accounting SPED (CTBA015 - SIGACTB)

For Digital Bookkeeping there must be at least two subscribers: the individual that, according to the documents filed in the Trade Board, has the legal rights to do so and the accountant.
Thus only e-PF or e-CPF digital certificates must be used, with minimum security level A3. There is no limit for the maximum number of subscribers. The accountant must be the last one to sign.