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Commission Notice on the interpretation of certain legal provisions in Directive 2013/34/EU (Accounting Directive), Directive 2006/43/EC (Audit Directive), Regulation (EU) No 537/2014 (Audit Regulation), Directive 2004/109/EC (Transparency Directive), Delegated Regulation (EU) 2023/2772 (first set of European Sustainability Reporting Standards, ‘first ESRS delegated act’), and Regulation (EU) 2019/2088 (Sustainable Finance Disclosures Regulation, ‘SFDR’) as regards sustainability reporting · European Union

| 54) | What are the approval requirements for sustainability assurance for statutory auditors approved before 1 January 2024 or that on 1 January 2024 were undergoing the approval process? For statutory auditors to be able to provide assurance of sustainability reporting they need to be approved and then comply with the additional requirements for sustainability. More specifically, based on Article 14a third subparagraph of the Audit Directive, the statutory auditors approved before 1 January 2026 – that were either approved before 1 January 2024 or that on 1 January 2024 were undergoing the approval process – that want to carry out also sustainability assurance, do not have to comply with Articles 7(2), 8(3), 10(1) 2nd subparagraph, and 14(2) 4th subparagraph of the Accounting Directive but still need to acquire the necessary knowledge through continuing education.

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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.