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Article 3 › 3

CSRD
DIRECTIVE (EU) 2022/2464 OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL of 14 December 2022 amending Regulation (EU) No 537/2014, Directive 2004/109/EC, Directive 2006/43/EC and Directive 2013/34/EU, as regards corporate sustainability reporting (Text with EEA relevance) · European Union

‘3. In order for the statutory auditor to also be approved to carry out the assurance of sustainability reporting, the test of theoretical knowledge referred to in paragraph 1 shall also cover at least the following subjects: (a) legal requirements and standards relating to the preparation of annual and consolidated sustainability reporting; (b) sustainability analysis; (c) due diligence processes with regard to sustainability matters; (d) legal requirements and assurance standards for the sustainability reporting referred to in Article 26a.’;

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Source: EUR-Lex CELLAR · retrieved 2026-08-27