Can an Accountant Sign a Statutory Declaration?

When you’re running a small business, paperwork has a way of showing up at the worst possible time. A supplier wants “a statutory declaration”, your bank asks for “a stat dec confirming funds”, or you need to provide formal evidence to a government agency. Then you hit the practical question: can an accountant sign a stat dec?

In many cases, an accountant can help - but it depends on what you mean by “sign” (signing as the person making the declaration versus signing as the authorised witness), and whether your accountant is eligible to witness the specific type of statutory declaration you need.

Below, we’ll walk you through what Australian small businesses need to know, how to avoid common mistakes, and what to do if you’re not sure your stat dec will be accepted.

What Is A Statutory Declaration (And Why Do Businesses Use Them)?

A statutory declaration (usually called a “stat dec”) is a written statement that you declare to be true. It’s used to confirm facts where a more formal document (like a court affidavit) isn’t required, but you still need a legally recognised statement.

Small businesses often rely on statutory declarations for things like:

Government processes: confirming details for licences, grants, registrations, or compliance matters
Banking and finance: confirming a fact or situation where supporting documents aren’t readily available
Commercial dealings: confirming facts for landlords, insurers, or counterparties in a transaction
Employment matters: occasionally used as supporting evidence (for example, where a certificate isn’t available in time)

Because a stat dec is a formal declaration, it generally needs to be signed by the person making the declaration and witnessed by an authorised witness. If this step is done incorrectly, the stat dec may be rejected - and that can delay your transaction, funding, or compliance process.

If your business is preparing a stat dec for an employment-related scenario, it also helps to understand the practical requirements around writing one properly (including what to include and how it’s usually presented), which is why many employers refer back to guidance like statutory declaration basics even when the context isn’t sick leave.

Can An Accountant Sign A Stat Dec In Australia?

When people ask “can an accountant sign a stat dec”, they’re usually asking one of two things:

Can my accountant witness my statutory declaration? (i.e. sign as the authorised witness), or
Can my accountant sign the stat dec on behalf of my business? (i.e. sign as the declarant)

These are very different - and the answer changes depending on which one you mean.

1) Can An Accountant Witness (Authorise) A Stat Dec?

Sometimes, yes - an accountant may be able to sign as the authorised witness, if they fall within the authorised witness rules that apply to your statutory declaration.

In Australia, the rules depend on whether your stat dec is:

a Commonwealth statutory declaration (used for federal matters), or
a State/Territory statutory declaration (used for matters governed by a specific State or Territory)

The key point for small businesses is this: the organisation receiving your stat dec (and the law behind it) determines which witnessing rules apply. A stat dec for a federal grant may follow Commonwealth rules, while a stat dec for a state-based licence may follow State rules.

Whether “accountant” is an authorised witness varies materially between Commonwealth and each State/Territory. In many cases, eligibility is also limited to particular types of accountants (for example, members of recognised professional accounting bodies, or people who meet specific criteria set out in the authorised witness list).

For that reason, you should avoid assuming that “any accountant” automatically qualifies. For example:

Some lists specify a particular type of accountant (such as membership of a recognised professional body like CPA Australia, CA ANZ, or IPA).
Some receiving organisations have their own acceptance criteria and may reject a witness if the witness category is unclear or incorrectly recorded.
The rules may differ depending on the jurisdiction, the type of statutory declaration, and the purpose you’re using it for.

If you’re unsure, check the instructions on the form (if one has been provided), the relevant authorised witness list for that jurisdiction, and any guidance from the receiving organisation about who they will accept as a witness.

2) Can An Accountant Sign The Stat Dec For The Business (As The Declarant)?

Usually, no - not unless your accountant is the person who actually has the knowledge to make the declaration, and they have authority to do so.

A statutory declaration is not just a business formality. The person signing as the declarant is saying: “I declare this is true.” So the declarant must generally:

have direct knowledge of the facts they are declaring (not just second-hand information), and
be the right person to make that declaration (for example, a director, business owner, or authorised officer), and
sign in the correct capacity.

In a small business, the declarant is often the owner, a director, or a manager who can honestly confirm the facts.

If you’re trying to have your accountant sign instead of you, you should think carefully about whether this is appropriate, and whether you’ve properly authorised them. Where authority is relevant, documents like a letter of authority can help clarify who can act and sign on behalf of the business - but it won’t fix the issue if the accountant doesn’t actually have the required knowledge to make the declaration.

How To Make Sure Your Accountant Can Witness Your Stat Dec (Without It Being Rejected)

If you’re planning to use your accountant as the authorised witness, a little preparation can save you a lot of back-and-forth.

Step 1: Identify Whether It’s Commonwealth Or State-Based

Start by checking what the stat dec is being used for:

If it’s for a federal body or a national process, it may need a Commonwealth statutory declaration.
If it’s for a state authority or state-based process, it may require that state’s statutory declaration format and witnessing rules.

If the form has been provided to you, it may specify which regime applies.

Step 2: Check The Authorised Witness Category

Don’t just ask “are you allowed to sign?” Ask your accountant whether they are eligible to witness this specific kind of statutory declaration.

In practice, this means confirming:

their professional status (for example, membership category, registration, or licence where relevant)
that the relevant authorised witness list includes the type of accountant they are (and any conditions that apply)
that they can provide any details the stat dec requires (such as address, occupation, registration number, or membership number)

Step 3: Make Sure The Signing Process Is Done Correctly

A stat dec is often rejected for simple procedural reasons - not because the information is wrong.

Common process issues include:

the declarant signs before the witness is present
the witness doesn’t correctly complete their section (missing occupation, address, or required identifiers)
initials, dates, or page numbering are inconsistent
the wrong form is used (for example, a state form used when a Commonwealth declaration is required)

It’s worth paying attention to the basics of witness signature rules, particularly if you’re signing multiple pages or annexures, or you’re executing documents under tight deadlines.

Also keep in mind that electronic signing and remote witnessing rules can be jurisdiction-specific, time-limited, or subject to conditions, and some government agencies, banks, and counterparties have their own policies. Before you rely on e-signing or remote witnessing for a stat dec, check what the applicable law allows and confirm the receiving organisation will accept it.

Common Small Business Scenarios Where You Might Need A Stat Dec (And Who Should Sign)

Stat decs tend to pop up when a third party needs formal confirmation, but you don’t have “hard” documentation readily available.

Here are some common scenarios, and how to think about signing and witnessing.

Finance And Lending (Banks, Investors, Asset Purchases)

You might be asked to declare facts about:

ownership of business assets
source of funds
financial arrangements or historical dealings

In many of these scenarios, the declarant should be a person with decision-making authority and direct knowledge (often a director/owner). Your accountant may be a suitable witness, provided they qualify under the relevant rules.

Commercial Leases And Property Matters

Landlords or agents sometimes request a stat dec to confirm facts such as:

trading status of your business
turnover figures (sometimes in broad terms)
events that affected trade (for example, periods of disruption)

Here, you should be careful about exactly what you are declaring. If the declaration includes financial figures, make sure you can support them. A stat dec is not the right place for vague guesses.

Internal Business Administration And HR Processes

While stat decs can come up in workforce contexts, they’re generally not a “one size fits all” solution for employee management. As an employer, you’ll typically rely more heavily on your internal HR processes, policies, and contracts to manage obligations and evidence.

If you’re scaling your team, having a clear Employment Contract in place is often more important than relying on ad hoc documents after an issue arises.

What Are The Risks If The Wrong Person Signs Or Witnesses A Stat Dec?

From a small business perspective, the main risks usually fall into three buckets: delay, rejection, and legal exposure.

1) Delays And Transaction Disruption

If the receiving organisation rejects your stat dec because the witness isn’t authorised (or the form is incorrect), you may need to redo it - potentially re-booking a witness and re-signing everything.

This can be especially painful if you’re trying to finalise a settlement, lease, or funding approval.

2) The Stat Dec May Be Treated As Invalid

Even if everyone acted in good faith, the organisation may refuse to accept the document if it does not meet the formal requirements.

That’s why it’s worth slowing down and ensuring you’re using a proper process and a valid execution method - including understanding valid signature principles where signing and witnessing formal documents is concerned.

3) Legal Consequences For False Statements

A statutory declaration is a formal legal statement. If a person makes a declaration that is false (whether intentionally or recklessly), there can be serious consequences.

For business owners, the practical takeaway is simple: only declare what you know to be true, and keep good records to support what you’ve declared.

Practical Tips For Small Businesses Using Stat Decs (Including When An Accountant Is A Good Option)

If you’re a time-poor business owner, it’s helpful to have a repeatable approach when a stat dec request comes in.

Use This Quick Checklist

Confirm which jurisdiction applies (Commonwealth vs State/Territory).
Confirm who should be the declarant (who has direct knowledge and authority).
Check your witness is authorised for that specific type of stat dec (and check the receiving organisation’s instructions).
Sign in the right order (declarant signs in front of witness, not beforehand).
Attach supporting documents if appropriate (and ensure annexures are referenced properly if required).
Keep a copy for your business records (especially if it supports a transaction, insurance issue, or compliance matter).

When Using Your Accountant As A Witness Makes Sense

In many small businesses, your accountant is:

accessible (you already have a relationship)
experienced with formal documents
able to witness promptly during business hours

So if they are properly authorised for your stat dec, they can be a convenient option.

When You Should Consider Getting Legal Help Instead

If the statutory declaration is tied to a dispute, a high-value transaction, or anything that could create significant risk, it’s worth getting advice before you sign.

Common examples include:

settlement discussions or contested claims
serious allegations involving staff, suppliers, or customers
stat decs supporting a major business sale or purchase
declarations you’re being pressured to sign quickly, without time to review

In these cases, the “easy” route can become expensive later if the wording is wrong or the declaration creates unintended obligations.

Key Takeaways

When small business owners ask “can an accountant sign a stat dec”, they usually mean “can they witness it” - and sometimes the answer is yes, if the accountant is an authorised witness for that particular statutory declaration (which can depend on Commonwealth vs State/Territory rules and, in some cases, professional membership status).
Your accountant generally shouldn’t sign as the declarant unless they have direct knowledge of the facts being declared and proper authority to make that statement.
Whether Commonwealth or State/Territory rules apply depends on what the stat dec is being used for, and using the wrong format or witness can lead to rejection and delays.
Most stat dec issues are preventable with a simple process: confirm the correct form, confirm the witness category, follow the receiving organisation’s instructions, and sign in the correct order.
If the declaration relates to a high-risk matter (disputes, major transactions, sensitive allegations), it’s worth getting legal advice before signing.

This article is general information only and isn’t legal advice. If you’d like help preparing or reviewing a statutory declaration for your business, you can reach us at 1800 730 617 or team@sprintlaw.com.au for a free, no-obligations chat.