CONFIDENTIALITY

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

67) Are confidentiality requirements in Article 23 of the Audit Directive also applicable to professionals performing the assurance of sustainability reporting? Yes. Confidentiality requirements in Article 23 of the Audit Directive are also applicable to professionals performing the assurance of sustainability reporting. Where the Member State has allowed an IASP or a statutory auditor other than the one auditing the financial statements to perform the assurance of sustainability reporting, these assurance providers should be able to exchange information to appropriately coordinate.

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Source: EUR-Lex (Cellar) · retrieved 2026-09-07