EU Omnibus I Directive (Directive (EU) 2026/470) A1-4: Transitional registration of third-country auditors for sustainability assurance reports (amended Article 45(5) and new Article 45(5b) of Directive 2006/43/EC)

What does A1-4 require?

For assurance reports on annual or consolidated sustainability reporting issued for financial years starting from 1 January 2025 to 31 December 2030, a third-country auditor or audit entity is registered under a lighter regime if it gives the competent authority: its name, address and legal structure; a declaration that the signing auditor has acquired sustainability reporting and assurance knowledge, with its level; a description of any network it belongs to; the assurance standards and independence rules applied; a description of its internal quality control system for sustainability assurance; and whether and when its last quality assurance review for such engagements took place and its outcome. Missing any item means no registration. The board-equivalence test in Article 45(5) now excludes the sustainability-specific qualification articles.