Statutory auditors must follow suitable continuing education so that their knowledge, skills and professional values stay at a sufficiently high level, and failure to do so is subject to sanctions. Auditors approved before 1 January 2026 who wish to assure sustainability reporting acquire the required sustainability knowledge, including the Article 8(3) subjects, through continuing education.
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.