NON-ASSURANCE SERVICES

78) What are the non-audit service restrictions when a statutory auditor provides CSRD assurance services to an entity or group that is not a financial statement audit client? Under Article 25c(1) of the Audit Directive, a statutory auditor or an audit firm carrying out the assurance of sustainability reporting of a Public Interest Entity (PIE) – or a member of the network – shall not provide to the PIE the prohibited non-audit services referred to in Article 5(1) second subparagraph, points (b), (c), (e) to (k) of the Audit Regulation. Under Article 25c(2) of the Audit Directive, that statutory auditor or audit firm may provide to the PIE non-audit services other than: — the prohibited non-audit services referred to in paragraph 1 of this Article; or — if applicable (i.e. where the statutory auditor also carries out audits of financial statements), the prohibited non-audit services referred to in Article 5(1) second subparagraph of the Audit Regulation; or — services considered by Member States to represent a threat to independence as referred to in Article 5(2) of that Regulation, subject to the approval of the audit committee after it has properly assessed threats to independence and the safeguards applied in accordance with Article 22b of the Audit Directive. Therefore: — when the audit firm carries out only the assurance of sustainability reporting of a PIE, it may provide non-audit services other than the prohibited ones referred to in Article 5(1) second subparagraph point (b), (c) and (e) to (k) of the Audit Regulation (since the latter pose a risk to the independence of the audit firm in case of carrying out the assurance of sustainability reporting); — when the audit firm carries both the statutory audit and the assurance of sustainability reporting of a given PIE, it may provide non-audit services other than the prohibited ones referred to in Article 5(1) second subparagraph of the Audit Regulation (i.e. the prohibited services referred to in all points (a) to (k) because these services pose the risk to the independence of the audit firm in case of both: the assurance of sustainability reporting – points (b), (c) and (e) to (k) and the statutory audit – points (a) to (k)).

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