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| 55) | Can statutory auditors approved before 1 January 2026 apply indefinitely to be approved for sustainability assurance? Which requirements would apply for their approval? Under Article 14a third subparagraph of the Audit Directive, statutory auditors approved before 1 January 2026 who wish to carry out the assurance of sustainability reporting must acquire the necessary knowledge of sustainability reporting and the assurance of sustainability reporting, including of the subjects listed in Article 8(3) of the Audit Directive, via the continuing education referred to in Article 13 of the Audit Directive. Article 14a of the Audit Directive does not require additional examinations nor the acquisition of this knowledge to be done prior to obtaining the approval. The Audit Directive does not set out time limits for statutory auditors approved before 1 January 2026 to apply for carrying out sustainability assurance in compliance with these requirements.

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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.