When an audit firm performs assurance of sustainability reporting it must name at least one key sustainability partner. That partner must meet the general statutory auditor conditions (Article 4 and Articles 6 to 12) and be approved as a statutory auditor in the Member State concerned; a key audit partner may fill the role. The firm must give the partner enough resources and competent, capable staff to carry out the engagement properly.
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.