A trainee completes at least three years of practical training covering the audit of annual, consolidated or similar statements, two thirds or more of it under a statutory auditor or audit firm approved in a Member State, under persons who can adequately guarantee the training. For approval to assure sustainability reporting, eight months or more of the training must be spent on sustainability assurance or other sustainability-related work.
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.