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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

| 58) | Can a statutory auditor approved to carry out statutory audits before 1 January 2024 in Member State A be approved to carry out the assurance of sustainability reporting in Member State B, even though that statutory auditor is not approved to carry out the assurance of sustainability reporting in Member State A? For the registration in Member State B, does this auditor need to be registered as statutory auditor and as assurance service provider or can this auditor only be registered as assurance service provider? For the registration in Member State B, the statutory auditor needs to be approved as a statutory auditor in that Member State (see Articles 3(1) and 14(1) of the Audit Directive). If that is the case and the auditor wishes to be registered as an assurance services provider, the transitional regime under Article 14a of the Audit Directive will apply in Member State B (see also FAQ 54). Approval as an assurance services provider in Member State A is not required.

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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.