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Not normally as it contradicts the accountants report wording. Also ICAEW doesn't like it and gets shirty with accountants that go first
If you are not giving an opinion...
then I see nothing wrong in signing first and, effectively, now do it for every set of acounts we do.
I'm saying that I've prepared the accounts from the information provided up to that date and, in many cases, have actually discussed draft figures with the client before they are finalised and sent out. Consequently, if the client then comes back and queries or disputes the figures because of something they forgot to tell me then the originals are scrapped and we start again.
It's quite possible
for the directors to formally approve the accounts before actually signing them.
I only actually ...
... sign audit reports, I just print my name and details on the full accounts, and never on unaudited abbreviated accounts to companies house.
Obviously a few exceptions as now lenders have started asking for a "wet" signature in many cases.