assurance of sustainability reporting — the performance of procedures resulting in the opinion expressed by the statutory auditor or audit firm in accordance with point (aa) of the second subparagraph of Article 34(1) and Article 34(2) of Directive 2013/34/EU Article 3 — Amendments to Directive 2006/43/EC

audit firm — a legal person or any other entity, regardless of its legal form, that is approved in accordance with this Directive by the competent authorities of a Member State to carry out statutory audits and, where applicable, the assurance of sustainability reporting Article 3 — Amendments to Directive 2006/43/EC

group auditor — the statutory auditor(s) or audit firm(s) carrying out the statutory audit of the consolidated accounts or, where applicable, the assurance of consolidated sustainability reporting;’; (b) the following point is inserted: ‘16a Article 3 — Amendments to Directive 2006/43/EC

independent assurance services provider — a conformity assessment body accredited in accordance with Regulation (EC) No 765/2008 of the European Parliament and of the Council (*7) for the specific conformity assessment activity referred to in point (aa) of the second subparagraph of Article 34(1) of this Directive. (3) in Article 19(1), the following subparagraph is added: ‘Large undertakings, and small and medium-sized undertakings, except micro undertakings, which are public-interest entities as defined in point (a) of point (1) of Article 2 shall report information on the key intangible resources and explain how the business model of the undertaking fundamentally depends on such resources and how such resources are a source of value creation for the undertaking Article 1 — Amendments to Directive 2013/34/EU

independent assurance services provider — a conformity assessment body accredited in accordance with Regulation (EC) No 765/2008 of the European Parliament and of the Council (*26) for the specific conformity assessment activity referred to in point (aa) of the second subparagraph of Article 34(1) of Directive 2013/34/EU. (3) Article 6 is replaced by the following: 1. Without prejudice to Article 11, a natural person may be approved to carry out a statutory audit only after having attained university entrance or equivalent level, then completed a course of theoretical instruction, undergone practical training and passed an examination of professional competence of university final or equivalent examination level, organised or recognised by the Member State concerned. 2. A natural person may, in addition to the approval to carry out statutory audits provided for in paragraph 1 of this Article, be approved to carry out the assurance of sustainability reporting when the additional specific requirements of Article 7(2), Article 8(3), the second subparagraph of Article 10(1) and the fourth subparagraph of Article 14(2) of this Directive are met. 3. The competent authorities referred to in Article 32 shall cooperate with each… Article 3 — Amendments to Directive 2006/43/EC

key intangible resources — resources without physical substance on which the business model of the undertaking fundamentally depends and which are a source of value creation for the undertaking Article 1 — Amendments to Directive 2013/34/EU

key sustainability partner(s) — (a) the statutory auditor(s) designated by an audit firm for a particular assurance engagement concerning sustainability reporting as being primarily responsible for carrying out the assurance of sustainability reporting on behalf of the audit firm; or (b) in the case of the assurance of consolidated sustainability reporting at least the statutory auditor(s) designated by an audit firm as being primarily responsible for carrying out the assurance of sustainability reporting at the level of the group and the statutory auditor(s) designated as being primarily responsible at the level of material subsidiaries; or (c) the statutory auditor(s) who sign(s) the assurance report on sustainability reporting referred to in Article 28a;’; (c) the following points are added: ‘21 Article 3 — Amendments to Directive 2006/43/EC

net turnover — the amounts derived from the sale of products and the provision of services after deducting sales rebates and value added tax and other taxes directly linked to turnover; however, for insurance undertakings referred to in point (a) of the first subparagraph of Article 1(3) of this Directive, “net turnover” shall be defined in accordance with Article 35 and point 2 of Article 66 of Council Directive 91/674/EEC (*5); for credit institutions referred to in point (b) of the first subparagraph of Article 1(3) of this Directive, “net turnover” shall be defined in accordance with point (c) of Article 43(2) of Council Directive 86/635/EEC (*6); and for undertakings falling under the scope of Article 40a(1) of this Directive Article 1 — Amendments to Directive 2013/34/EU

statutory auditor — a natural person who is approved in accordance with this Directive by the competent authorities of a Member State to carry out statutory audits and, where applicable, the assurance of sustainability reporting Article 3 — Amendments to Directive 2006/43/EC

sustainability matters — environmental, social and human rights, and governance factors, including sustainability factors defined in point (24) of Article 2 of Regulation (EU) 2019/2088 Article 1 — Amendments to Directive 2013/34/EU

sustainability reporting — reporting information related to sustainability matters in accordance with Articles 19a, 29a and 29d Article 1 — Amendments to Directive 2013/34/EU

sustainability reporting — borrowed from another act; this instrument states no meaning of its own Article 2 — Amendments to Directive 2004/109/EC

sustainability reporting — borrowed from another act; this instrument states no meaning of its own Article 3 — Amendments to Directive 2006/43/EC

third-country audit entity — an entity, regardless of its legal form, which carries out audits of the annual or consolidated financial statements, or, where applicable, the assurance of sustainability reporting of a company incorporated in a third country, other than an entity which is registered as an audit firm in any Member State as a consequence of approval in accordance with Article 3 Article 3 — Amendments to Directive 2006/43/EC

third-country auditor — a natural person who carries out audits of the annual or consolidated financial statements or, where applicable, the assurance of sustainability reporting of a company incorporated in a third country, other than a person who is registered as a statutory auditor in any Member State as a consequence of approval in accordance with Articles 3 and 44 Article 3 — Amendments to Directive 2006/43/EC