Typically, the sign off is for the individual that has some direct knowledge of the hours in question. There are some challenges that can arise when the individual for which you did all the work is no longer employed by the company.
As a licensed engineer, I have recently been in the position of having to ask my last known acting supervisors to verify work projects, but not necessarily specific hours, for NCEES.
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James Williams P.E., M.ASCE
Principal/Owner
POA&M Structural Engineering, PLC
Yorktown, VA
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