Scope and perimeter workspace
The assurance engagement addendum
Buyer task 58, 21. Grounded in 4 provisions of the article record, each cited on the row.
The article behind every field
| Amending article | Changes | The provision, one page each | Who it binds |
|---|---|---|---|
| Article 2(12) | 2013/34/EU, Article 34(1), point (aa) and new 34(2a) | The statutory auditor's opinion and its scope | The statutory auditor; the undertaking that is audited. |
| Article 1(3) | 2006/43/EC, Article 26a(3) | Limited assurance standards by 1 July 2027 | The Commission (adopting the standards); audit firms (applying them). |
| Article 2(11) | 2013/34/EU, Article 33(1) | Collective responsibility of the board | The board of the undertaking: its administrative, management and supervisory functions. |
| Article 2(9) | 2013/34/EU, Article 29d | Digital tagging of the statement | Undertakings and parents subject to the sustainability statement duty. |
Add a row
| Engagement | The standard agreed with the auditor | The scope of the opinion | The fee agreed | The board has acknowledged its collective responsibility for the statement and its mark-up | Date the addendum is signed | Reading |
|---|
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Specimen: a worked row from this register
The specimen the record holds for this register, rendered from data/ by the same code the page and the browser use (R-165). Made up, so you can see what the register reads. Not your data, and not a finding about anyone.
| Engagement | The standard agreed with the auditor | The scope of the opinion | The fee agreed | The board has acknowledged its collective responsibility for the statement and its mark-up | Date the addendum is signed | Reading |
|---|---|---|---|---|---|---|
| Group sustainability statement, current financial year | limited assurance standards due by 1 July 2027 | the statement, the standards applied, the process used to identify the information, the mark-up and the Article 8 taxonomy disclosures | agreed with the auditor | yes | 2027-01-15 | Group sustainability statement, current financial year: limited assurance, on the limbs named in Article 34(1), point (aa) of Directive 2013/34/EU, as replaced by Article 2(12) of Directive (EU) 2026/470, against the standards due by 1 July 2027 (Article 26a(3) of Directive 2006/43/EC, as replaced by Article 1(3)). The board keeps collective responsibility for preparing and publishing the statement and its mark-up (amended Article 33(1) of Directive 2013/34/EU). |
What this register does not do
It does not issue an assurance opinion and it does not agree a fee. Only an approved auditor issues the opinion; the register records the standard, the scope and the fee and cites the articles behind them.
Not legal advice; does not certify. Every field carries the article it rests on, and where the text is silent the register says so rather than inventing a fact.
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