Public-interest entities and medium-sized and large undertakings must have their financial statements audited by auditors or firms approved under Directive 2006/43/EC. The auditor must also opine on whether the management report is consistent with the financial statements and prepared in accordance with the legal requirements (excluding sustainability reporting), state whether the audit revealed material misstatements in the management report and their nature, and, where applicable, give a limited assurance opinion on compliance of the sustainability reporting with the Directive and the ESRS, on the process used to identify the information, on the Article 29d mark-up and on the Taxonomy Article 8 disclosures, respecting the right of value chain undertakings with up to 1 000 employees to decline information beyond the voluntary standards. The same applies to consolidated statements and reports. Member States may allow a different auditor or an accredited independent assurance services provider subject to equivalent requirements to give the sustainability opinion, and from 6 January 2027 host Member States must admit such providers from other Member States; any report of an accredited third party verifying elements of sustainability reporting required by Union law is made available with the management report.
This control maps to 1 controls across 1 other frameworks. If you already hold one of them, the evidence you collected for it is the starting point here rather than new work.
Every mapping shown was judged rather than inferred from wording similarity, and the ones that failed review are published too. See the coverage reports and what was rejected.
The graph holds this control, the 1 it maps to, and the evidence behind each claim, over MCP and REST.