According to the OMB Circular A-133, §___.320 (b), and Uniform Guidance, 2 CFR 200.512 (b), a senior level representative of the auditee and the auditor must sign the form. Electronic signatures are accepted for submissions as of 2008.
According to the OMB Circular A-133, §___.320 (b), and Uniform Guidance, 2 CFR 200.512 (b), a senior level representative of the auditee and the auditor must sign the form. Electronic signatures are accepted for submissions as of 2008.