A statutory auditor may also be approved for sustainability assurance once the examination tests sustainability reporting and assurance knowledge (including the laws and standards on sustainability reporting, sustainability analysis, due diligence and assurance standards) and at least eight months of practical training concern sustainability assurance or related services; host Member State aptitude tests cover the relevant local law. Auditors approved before 1 January 2024, and candidates in the process then who finished by 1 January 2026, are exempt but those wishing to give sustainability assurance must acquire the knowledge through continuing education.
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.