FEES

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

69) Would it be considered a breach of Article 25 of the Audit Directive if the fees for the assurance of sustainability reporting are lowered in the case the same statutory auditor also performs the statutory audit? Article 25 of the Audit Directive requires Member States to ensure that fees for statutory audits and the assurance of sustainability reporting are not influenced or determined by the provision of ‘additional services’ provided to the audited entity, which should be intended as ‘services other than the statutory audit and assurance of sustainability reporting’. It does not regulate the relationship between the fees for statutory audits and assurance of sustainability reporting.

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