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Article 4

CSRD
DIRECTIVE (EU) 2022/2464 OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL of 14 December 2022 amending Regulation (EU) No 537/2014, Directive 2004/109/EC, Directive 2006/43/EC and Directive 2013/34/EU, as regards corporate sustainability reporting (Text with EEA relevance) · European Union

Regulation (EU) No 537/2014 is amended as follows: in Article 4(2), the second subparagraph is replaced by the following: ‘For the purposes of the limits specified in the first subparagraph of this paragraph, the assurance of sustainability reporting, and non-audit services other than those referred to in Article 5(1), required by Union or national legislation, shall be excluded.’; Article 5 is amended as follows: in paragraph 1, second subparagraph, point (c) is replaced by the following: bookkeeping and preparing accounting records and financial statements as well as preparing sustainability reporting;’; in paragraph 4, the following subparagraph is inserted after the first subparagraph: ‘The approval of the audit committee referred to in the first subparagraph shall not be needed for the provision of assurance of sustainability reporting.’.

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Source: EUR-Lex CELLAR · retrieved 2026-08-27 · Text as adopted (Official Journal); later amendments are not incorporated in this text.