CSRD
Article 3 and Article 4: Sustainability assurance by statutory auditors and audit firms (Directive 2006/43/EC, Regulation (EU) No 537/2014) – CSRD

CSRD A3-25: Fees, professional ethics and independence for sustainability assurance

What does A3-25 require?

Fees for sustainability assurance must not be influenced or determined by other services provided to the entity and cannot be contingent. The ethics, independence, objectivity, confidentiality and professional secrecy requirements of Articles 21 to 24a apply equally to sustainability assurance, and for public-interest entities the irregularity-reporting rule of Article 7 of Regulation (EU) No 537/2014 applies to the assurance provider.

Maintained by Gerard BlokdykVerified against the published standard Control text last updated

Other controls in Article 3 and Article 4: Sustainability assurance by statutory auditors and audit firms (Directive 2006/43/EC, Regulation (EU) No 537/2014) – CSRD

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