While working with Balance Sheet Certification (BSC), users not assigned as preparers or approvers can see certificates in BSC Dashboard.
The authorization issue is due to the query which does not properly consider the auditor role. If an auditor role is configured, users see all certifications even if they are not auditors.
Remove the configuration BSC_Auditor_Role from application customizing table or rename the key
This issue will be fixed in a future version