On May 4, 2011, the Technical Council of the Mexican Social Security Institute (Instituto Mexicano del Seguro Social or IMSS) published Decree No. ACD0.SA3.HCT.270411/120.P.DIR in the Official Journal of the Federation in which such council approved the use of the Advanced Electronic Signature (Firma Electrónica Avanzada or FIEL) and its respective digital certificate, so that authorized public accountants may review compliance with employer obligations in Social Security matters, carry out corresponding transmittals regarding employer registrations, and present notices for the review and audit of Social Security matters before the IMSS. The cited Decree also approves guidelines for the adoption of the FIEL issued by the Taxpayer Administration System (Administración Tributaria or SAT) of the Mexican Department of Treasury, in those electronic transmittals that authorize public accountants to carry out matters before the IMSS. Overall, the approved guidelines establish that: 1) the FIEL replaces the handwritten signature and certifies the validity of the document; 2) the IMSS will issue an electronic receipt notice, which will be the means of evidencing the filing; 3) authorized public accountants must advise the IMSS of any changes in a company's registration, subject to penalties including the revocation of the FIEL for failure to do so; 4) information provided remains the responsibility of those public accountants who utilize such; and, 5) a public accountant may at any time cancel the company's FIEL registration before the IMSS.
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