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Commission Notice on the interpretation of certain legal provisions in Directive 2013/34/EU (Accounting Directive), Directive 2006/43/EC (Audit Directive), Regulation (EU) No 537/2014 (Audit Regulation), Directive 2004/109/EC (Transparency Directive), Delegated Regulation (EU) 2023/2772 (first set of European Sustainability Reporting Standards, ‘first ESRS delegated act’), and Regulation (EU) 2019/2088 (Sustainable Finance Disclosures Regulation, ‘SFDR’) as regards sustainability reporting · European Union

| 59) | A statutory auditor approved to carry out statutory audits after 1 January 2024 in Member State A, and who is also approved to carry out the assurance of sustainability reporting in that Member State, wants to be registered in Member State B. In this case does the statutory auditor need to be registered in Member State B as auditor and as assurance service provider or could this statutory auditor be registered only as assurance service provider? The statutory auditor should be registered as a statutory auditor and as assurance services provider in Member State B. The only entities that can be registered as assurance services providers without being auditors are the Independent Assurance Services Providers (IASPs).

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Source: EUR-Lex (Cellar) · retrieved 2026-09-07 · Text as adopted (Official Journal); later amendments are not incorporated in this text.