Statutory auditors
Applies to: Spain
Encrypted file exchange for audits
Request documents from clients through an upload box and deliver reports in encrypted form, with proof of delivery.
- Developed & operated in Germany
- End-to-end encrypted
- Professional secrecy in our contract
- Signed proofs of delivery
What your professional rules require
Auditors, audit firms and everyone involved in the audit must keep secret all information they learn in the course of it, and may use it only for the audit.
The duty applies to everyone who has taken part in or collaborated on the audit work, whether or not they belong to the auditor’s organisation, and to anyone who has learned information about that work.
The ICAC, as the supervisory authority, has access to the documentation of every audit and is itself bound by secrecy.
How TEPHIA SECURE meets them
Contractual secrecy and supervisory access
In clause 5b, our data processing agreement commits us to secrecy to the extent your professional rules require; where they cover service providers, we accept that role. Everyone involved is bound in writing in the same way before starting work. Where your rules require it, we give your supervisory authority, the ICAC, information and access to records. You conclude the agreement electronically and receive a copy as a PDF.
State of the art
AES-256-GCM encryption in the sender’s browser, with the key derived from the password using Argon2id. The server holds no key and cannot read the contents.
No account needed for recipients
Recipients do not need an account. Clients and third parties can send you documents through an upload box, with the same protection and the same proof of delivery.
Verifiable proof of delivery
Each entry is cryptographically chained to the previous one. The proof of delivery is a signed PDF/A with a timestamp from an independent time-stamping authority.
How your proofs are secured
| In every planSignature with our certificate | Add-on · coming soonQualified electronic seal | |
|---|---|---|
| Any change to the PDF invalidates the signature | included | included |
| Timestamp from an independent authority | included | included |
| Hash chain with daily chain seal | included | included |
| Checksum (SHA-256) of every file, confirmed by the recipient | included | included |
| Verifiable online, without an account | included | included |
| Display in Adobe Reader | “Validity unknown”1 | Valid |
| Legal presumption of authenticity (Art. 35(2) eIDAS) | not included | included |
| Useful for | Your records, clients | Courts, authorities, the other party |
1 Not an error: our certificate is not on the EU trust list that Reader recognises. You can check integrity online or using the certificate fingerprint.
- Signature: any change is detected
- Timestamp from an independent authority
- Hash chain with daily chain seal
- Checksum of every file, confirmed by the recipient
- Verifiable online, without an account
- Adobe Reader shows “Valid” instead of “Validity unknown”
- Legal presumption of authenticity (Art. 35(2) eIDAS)
- Useful for courts, authorities, the other party
There is no certification of services like this by a professional body, and carefully selecting a service provider remains your responsibility under your professional rules.
The information on the legal position on this page is general information, without any warranty as to completeness or currency, and does not constitute legal advice. Only our contracts are binding.