EU Statutory Audit Directive (Directive 2006/43/EC)
Chapter IV: Professional ethics, independence, objectivity, confidentiality and professional secrecy – EU Statutory Audit Directive (Directive 2006/43/EC)

EU Statutory Audit Directive (Directive 2006/43/EC) A25b: Ethics, independence, confidentiality and organisation rules applied to sustainability assurance

What does A25b require?

The requirements of Articles 21 to 24a on professional ethics and scepticism, independence and objectivity, cooling-off, pre-engagement assessment, confidentiality and professional secrecy, non-interference by owners and internal organisation apply by analogy to the assurance of sustainability reporting.

Maintained by Gerard Blokdyk

Other controls in Chapter IV: Professional ethics, independence, objectivity, confidentiality and professional secrecy – EU Statutory Audit Directive (Directive 2006/43/EC)

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The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.

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