Professional Accountant Variant
The Professional Accountant Variant applies when a BICA-registered accountant prepares and files a VAT return on behalf of a client. This variant corresponds to the SignatoryCapacity.BicaLicensedPractitioner enum value in the platform, and includes an additional verification step — BICA Verification — to confirm that the accountant's professional registration is current at the time of filing.
Within this signatory capacity, the practitioner additionally selects one of seven AttestationVariant bodies that describe the scope of the attestation being given. See Practice-Area Attestation Body Selection below.
Who Uses This Variant
This variant is presented when the Qualifying Screen identifies the filer's signatory capacity as BicaLicensedPractitioner. It is distinct from the Authorized Agent Variant (AuthorisedAgent) because it carries an enhanced duty of care under BICA's professional standards and includes additional accountability requirements.
BICA stands for the Bahamas Institute of Chartered Accountants. Members are bound by BICA's Code of Professional Conduct, which includes obligations around accuracy, integrity, and due diligence in tax return preparation.
Practice-Area Attestation Body Selection
A BICA practitioner attests under one of seven attestation bodies (AttestationVariant in the platform), each corresponding to a defined practice area or combination of practice areas:
| Code | Practice area covered |
|---|---|
| Variant A | General VAT Compliance Attestation — the practitioner has reviewed VAT records for general compliance |
| Variant B | VAT Return Preparation Attestation — the practitioner prepared or reviewed the specific return(s) being submitted |
| Variant C | VAT Advisory Services Attestation — the practitioner provided VAT advisory services to the registrant |
| Variant A+B | General Compliance + Return Preparation |
| Variant A+C | General Compliance + Advisory Services |
| Variant B+C | Return Preparation + Advisory Services |
| Variant A+B+C | Full-scope attestation covering all three practice areas |
The practitioner selects the variant whose scope accurately reflects their engagement with the client. The declaration text shown at submission time is determined by the selected variant body. Variants A, B, C, and A+B+C have ratified declaration bodies; the remaining combinations (A+B, A+C, B+C) carry placeholder body text and require selection of one of the four ratified variants until ratification is complete.
BICA Verification Requirement
Before the professional declaration is presented, Comply runs the BICA Verification check against the accountant's membership number. The accountant must:
- Enter their BICA membership number when prompted
- Wait for verification — the check typically completes in under five seconds
- Proceed if verification passes; resolve any issues if it fails
See BICA Verification for full details on how verification works and how to resolve failures.
Declaration Text
Once BICA Verification passes, the following declaration is presented:
I declare that I am a member in good standing of the Bahamas Institute of Chartered Accountants (BICA Membership No: [XXXX]), that I have prepared this VAT return in my professional capacity on behalf of the registered person named herein, and that the information provided is, to the best of my professional knowledge and belief, true, correct, and complete. I acknowledge my professional obligations under BICA's Code of Professional Conduct and understand that submitting a false or misleading return is an offence under the Value Added Tax Act, 2014 (as amended).
The exact declaration body presented depends on the selected AttestationVariant (A, B, C, A+B+C, etc.). See Practice-Area Attestation Body Selection above.
The accountant must confirm this declaration by:
- Reviewing the return summary displayed alongside the declaration
- Confirming the pre-populated BICA membership number is correct
- Checking the I confirm the above declaration checkbox
- Entering their current account password
- Clicking Submit Return
Validation Checks
| Check | Condition |
|---|---|
| BICA membership | Membership number passes the BICA Verification check |
| User role | The logged-in user holds Accountant or Owner role for this business |
| Return completeness | All mandatory return fields are populated |
| Period lock | The tax period is open and not previously submitted |
| Session validity | The attestation session has not expired |
| Password match | The entered password matches the accountant's credentials |
After Submission
Once the Professional Accountant Declaration is accepted:
- The return status changes from Draft to Submitted
- The attestation record identifies the filer as Professional and includes the verified BICA membership number
- A submission receipt is sent to the accountant and the business owner
- The BICA membership number and verification result are written to the Attestation Audit Trail
Responsibility and Liability
The Professional Accountant Variant carries an explicit professional liability acknowledgment. By using this variant, the accountant confirms that:
- They have exercised reasonable professional care in preparing the return
- They have reviewed the underlying transactions and supporting records
- They are not aware of any material misstatement or omission
This does not transfer legal liability from the registrant to the accountant — under Value Added Tax Act, 2014 (as amended by the VAT (Amendment) (No. 2) Act, 2021), s. 32, the registrant remains ultimately responsible — but it does establish the accountant's professional accountability under BICA standards.