doc__table__96

| 63) | Will an Independent Assurance Services Provider (IASP) established in the territory of another Member State be able to perform tasks in a Member State that does not allow IASPs to carry out assurance on sustainability reporting in its territory? No. An IASP established in the territory of another Member State will not be able to provide assurance on sustainability reporting in a Member State that does not allow IASPs to carry out assurance on sustainability reporting in its territory. Article 34(4) first subparagraph of the Accounting Directive provides Member States with the option to allow IASPs established in their territory to express the assurance opinion on sustainability reporting, provided that these IASPs are subject to requirements equivalent to those set out by the Audit Directive for statutory auditors that carry out the assurance of sustainability reporting. Article 34(5) first subparagraph of the Accounting Directive requires only Member States that have made use of this option to allow IASPs established in another Member State to carry out the assurance of sustainability reporting in their territory.

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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.