For each audit firm the register holds at least the name, address and registration number; legal form; contact information, primary contact and website; every office address in the Member State; name and registration number of each auditor the firm employs or is associated with and whether each is approved for sustainability assurance; names and business addresses of every owner, shareholder and management body member; membership of a network with the names and addresses of member firms and affiliates or where that list is published; all other registrations as audit firm in other Member States or as audit entity in third countries with authority, number and scope; and whether the firm is registered as a recognised firm under Article 3a(3). Third-country audit entities are marked as such and not as audit firms.
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.