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) A25d: Irregularities identified during sustainability assurance of a public-interest entity

What does A25d require?

Article 7 of Regulation (EU) No 537/2014 applies by analogy: where the auditor assuring a public-interest entity's sustainability reporting suspects or has reasonable grounds to suspect irregularities including fraud, the auditor informs the entity and invites it to investigate and act; absent an adequate response, or where the entity does not investigate, the auditor informs the authorities responsible for investigating such irregularities, without breaching confidentiality.

Maintained by Gerard Blokdyk

What else in your programme already covers this

This control maps to 1 controls across 1 other frameworks. If you already hold one of them, the evidence you collected for it is the starting point here rather than new work.

ASAE 3100 Compliance Engagements (AUASB, December 2022) · 1 control

  • p62-65 Paragraphs 62 to 65 Communicating non-compliance, fraud and regulator reporting

Every mapping shown was judged rather than inferred from wording similarity, and the ones that failed review are published too. See the coverage reports and what was rejected.

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 1 it maps to, and the evidence behind each claim, over MCP and REST.

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