Third-country audit entity equivalence and a 2025 to 2030 window

What is the requirement, in plain English?

For the equivalence test applied to an audit entity outside the Union, most of the members of its management body must meet requirements equivalent to the Directive's own, with the listed exceptions. Member States must not apply the registration paragraphs to assurance reports on sustainability reporting for financial years starting between 1 January 2025 and 31 December 2030 where the third-country auditor or entity gives the competent authority the required identifying information.

What evidence does a regulator or an auditor ask for?

The equivalence assessment file and, where the window is used, the identifying information the third-country auditor or entity filed with the competent authority.

Which dates matter?

• Transposition of Articles 1, 2 and 3: 19 March 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?

• Article 1(1) 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.