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| 61) | IASPs established in a Member State can carry out the assurance of sustainability reporting in that territory, provided that they are subject to requirements equivalent to those set out in the Audit Directive. Does the equivalence of the requirements need to cover also Article 3a of the Audit Directive? Article 34(4) of the Accounting Directive requires IASPs to comply with requirements equivalent to the ones in the Audit Directive for them to be able to carry out sustainability assurance. These requirements include the non-exhaustive list set out in Article 34(4) of the Accounting Directive and an equivalence assessment with the assurance of sustainability reporting as defined in Article 2, point (22) of the Audit Directive. To ensure the level playing field between IASPs and statutory auditors, IASPs should also comply with registration requirements equivalent to those set out in Article 3a of the Audit Directive.

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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.