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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

| 65) | Once a Member State has allowed IASPs to be established on its territory, are national undertakings automatically allowed to resort to IASPs to carry out the assurance on sustainability reporting? Yes, undertakings will be allowed to resort to IASPs for the assurance of their sustainability statement once a Member State has allowed IASPs to carry out the assurance on sustainability reporting.

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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.