A statutory auditor approved in another Member State is approved in the host Member State through, at most, an adaptation period of up to three years with assessment or an aptitude test, as the host decides. The aptitude test is held in a permitted language of the host Member State and covers only the auditor's knowledge of host laws and regulations relevant to statutory audit, and, for the sustainability assurance approval, those relevant to the assurance of sustainability reporting.
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.