The statutory auditor's opinion and its scope

What is the requirement, in plain English?

The auditor expresses an opinion from a limited assurance engagement on whether the sustainability reporting complies with the Directive, the standards adopted under Article 29b, the process the undertaking used to identify the reported information, the mark-up requirement under Article 29d and the Article 8 taxonomy disclosures. A new paragraph sets out further duties of Member States in relation to the opinion.

What evidence does a regulator or an auditor ask for?

The assurance engagement letter, the scope of the opinion, and the auditor's report referencing the limited assurance conclusion.

Which dates matter?

• Transposition of Articles 1, 2 and 3: 19 March 2027
• Limited assurance standards due: 1 July 2027

The transposition deadline for Articles 1 to 3 of the amending directive is 19 March 2027 (Article 5). For Article 4 it is 26 July 2028, applied from 26 July 2029.

What does it cross-reference?

• 2006/43/EC Article 26a(3)
• Article 1(3) of this amending Directive

How do I check a draft against this provision?

Paste your draft into the reading. The reading returns, per provision, whether a phrase specific to this requirement appears in your own words, quoted, with the article cited here. Where a line reaches nothing it reads no mapping identified.

Not legal advice; does not certify. Every field on this page carries its own source pointer, and the record is replayed by the pages, the check and the export from one reviewed record.