An audit firm performing sustainability assurance must designate at least one key sustainability partner who meets the statutory auditor conditions and is approved as a statutory auditor, give that partner adequate resources and competent staff, select partners on quality, independence and competence, and keep the partner actively involved. The auditor must devote enough time and resources to the engagement, record the key partners and fees (statutory audit, sustainability assurance and other services) in the client records, open an assurance file for each engagement holding the data required by Article 22b and the support for the assurance report, close it within 60 days of signing (it may sit within the audit file), and keep records of written complaints about assurance engagements.
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.