The probative value of electronic signature in an accounting firm rests on two fronts: demonstrating the customer's informed consent to the engagement letter (article 151 of the Code of Professional Conduct) and establishing the authenticity of certificates issued under article L823-12-1 of the Commercial Code.
Certyneo delivers for each signature an audit certificate integrated in the PDF, which groups technical evidence:
- Identity of signer (email + phone number verified by OTP)
- Qualified timestamp of each action (sending, viewing, signing, refusal)
- SHA-256 cryptographic fingerprint of signed document
- IP and rough geolocation of signer at time of signature
- Detailed log of reminders and notifications
This bundle of evidence meets the requirements of article 1366 of the Civil Code (probative force of electronic writing) and is recognized by French case law (Cass. com., 13 March 2019). For certificates addressed to third parties (bank, URSSAF, landlord), the audit trail provides proof of authenticity of the document issued by the firm.