ESA statements are required to be electronically signed by an authorized person, the Electronic Return Originator (ERO), can be the taxpayer or the tax preparer. MI 5352, the E-file Authorization for the Essential Services Agreement is only available in the software, includes a perjury statement, and should be printed for your records after it has been completed.
The taxpayer will have only one PIN. This PIN is the digital signature and certification of the ESA statement when submitted. The PIN can be selected by the taxpayer or the taxpayer can authorize the tax preparer to pick the PIN. Any submission without a PIN will be rejected. The PIN is listed on Form MI 5352.