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| 60) | Can natural persons be accredited as Independent Assurance Services Providers (IASPs)? Yes. Article 2 point (23) of the Audit Directive and Article 2 point (20) of the Accounting Directive define IASPs as ‘ a conformity assessment body accredited in accordance with Regulation (EC) No 765/2008 of the European Parliament and of the Council for the specific conformity assessment activity referred to in point (aa) of the second subparagraph of Article 34(1) of Directive 2013/34/EU ’. Regulation No 765/2008 also defines the conformity assessment body as ‘ a body that performs conformity assessment activities including calibration, testing, certification and inspection ’. While Regulation (EC) No 765/2008 only refers to the accreditation of bodies, it is to be recalled that IASPs are not within the intended scope of that Regulation. The term ‘ body ’ should be read as to include the case of natural persons to ensure a level playing field between IASPs and statutory auditors.

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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.