EU Statutory Audit Directive (Directive 2006/43/EC) A16: Registration information for statutory auditors

What does A16 require?

For each statutory auditor the register holds at least the name, address and registration number; the name, address, website and registration number of the audit firm employing the auditor or with which the auditor is associated as partner or otherwise; whether the auditor is also approved for the assurance of sustainability reporting; and all other registrations as statutory auditor in other Member States or as auditor in third countries, naming the registration authority and number and whether each registration covers statutory audit, sustainability assurance or both. Third-country auditors registered under Article 45 are marked as such and not as statutory auditors.