Starting January 1, 2026, the process of publishing financial statements and issuing audit reports will fundamentally change. According to the regulations of the Hungarian Chamber of Auditors and legislative amendments, the era of paper-based reports is over – the electronic era begins.
What exactly changes in issuing audit reports?
Under the amendment to Act LXXV of 2007, all statutory independent audit reports must be issued in electronic form, signed electronically, and timestamped from 2026 onward.
This means:
- Paper-based reports will no longer be official – the previous practice is discontinued.
- Sending unsigned PDFs will become unnecessary – the e-report will be uploaded with the financial statement.
- The auditor will issue only one certified document, signed electronically and timestamped, based on the certificate registered with the Chamber.
How does this affect financial statement disclosure?
When uploading the financial statement, the client or accountant can no longer request an original paper copy or a PDF for publication. The electronic audit report must be submitted together with the financial statement to the Company Information Service – this will be the officially accepted format.
What if a paper version of the audit report is still needed?
In cases such as grant applications, funding requests, or committee meetings where paper documents are requested, the auditor will issue a hard copy of the e-report by printing and certifying it according to official templates.
Important: This is not a new report, only the official paper version of the electronic document.
Challenges and Sustainability
The auditing profession faces significant demographic challenges: according to the Hungarian Chamber of Auditors, over 50% of auditors are over 60 years old, while those under 40 represent barely 2%. This means new technological requirements – such as electronic reporting and digitalization – will put many at a crossroads.
Sustainability today is not just an environmental issue but a cornerstone of the profession: the ability to adapt to digital changes will determine who remains competitive in the future.
We believe the future belongs to digitalization and ethical AI applications. Our company uses the most advanced technologies to provide clients with fast, secure, and compliant solutions.
Learn more about our audit services:
https://www.mgi-bpo.hu/konyvvizsgalat
Further details and official information
Detailed regulations and templates are available on the official website of the Hungarian Chamber of Auditors:
https://mkvk.hu/hu/kamarai/kozlemenyek/tajekoztato-fuggetlen-konyvvizsgaloi-e-jelentes-kozzetetelerol-es-kiadmanyozasrol
