An auditor or firm assuring the sustainability reporting of a public-interest entity, and any member of its network, may not provide to that entity, its EU parent or its EU controlled undertakings the prohibited non-audit services listed in points (b), (c) and (e) to (k) of Article 5(1) of Regulation (EU) No 537/2014 between the start of the period assured and the issue of the assurance report, nor the point (e) design and implementation services in the preceding financial year. Other non-audit services require the audit committee's approval after it has assessed threats and safeguards under Article 22b. Where a network member provides prohibited services to a third-country undertaking controlled by the entity, the auditor assesses whether independence is compromised, applies safeguards and continues only if it can justify that the services do not affect its judgement or the assurance report.
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.