An auditor or firm (and its network) assuring a public-interest entity's sustainability reporting must not provide the entity, its parent or its controlled EU undertakings the non-audit services barred by Article 5(1) of Regulation (EU) No 537/2014 points (b), (c) and (e) to (k) from the start of the assured period to the issue of the report, nor internal control and risk management design services in the preceding year; other non-audit services need audit committee approval after a threats and safeguards assessment, and network services to third-country controlled undertakings require an independence assessment and safeguards. Preparing sustainability reporting is itself a prohibited service for the PIE statutory auditor, sustainability assurance is excluded from the non-audit fee cap, and audit committee approval is not needed for the assurance engagement itself.
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.