art_6__art_13a__para_1

1. From 10 January 2030, when making public any information referred to in Article 13 of this Regulation, the statutory auditor or the audit firm shall submit that information at the same time to the relevant collection body referred to in paragraph 3 of this Article for the purpose of making it accessible on the European single access point (ESAP) established under Regulation (EU) 2023/2859 of the European Parliament and of the Council (*6). That information shall comply with the following requirements: be submitted in a data extractable format as defined in Article 2, point (3), of Regulation (EU) 2023/2859 or, where required by Union law, in a machine-readable format, as defined in Article 2, point (4), of that Regulation; be accompanied by the following metadata: all the names of the statutory auditor or audit firm to which the information relates; for legal persons, the legal entity identifier of the audit firm, as specified pursuant to Article 7(4), point (b), of Regulation (EU) 2023/2859; for legal persons, the size of the audit firm by category, as specified pursuant to Article 7(4), point (d), of that Regulation; the type of information as classified pursuant to Article 7(4), point (c), of that Regulation; an indication of whether the information contains personal data.

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Source: EUR-Lex (Cellar) · retrieved 2026-10-12 · Text as adopted (Official Journal); later amendments are not incorporated in this text.