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| 75) | What assurance standards should be used by assurance providers of the sustainability statement pending the adoption of assurance standards by the European Commission? Based on Article 26(1) second subparagraph of the Audit Directive, Member States may apply national auditing standards, procedures or requirements as long as the Commission has not adopted an international auditing standard covering the same subject matter. Given the qualitative characteristics of information required under ESRS 1 (Chapter 2 and Appendix B: relevance and faithful representation as well as comparability, verifiability and understandability) and in order to avoid fragmentation and ensure that practices are as consistent as possible during this transitional period, pending the adoption of Union assurance standards, the Commission has requested the Committee of European Auditing Oversight Bodies (CEAOB) to develop in 2024 non-binding guidelines for statutory auditors and other assurance services providers.

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Source: EUR-Lex (Cellar) · retrieved 2026-09-07 · Text as adopted (Official Journal); later amendments are not incorporated in this text.