Auditors’ Involvement
Below please find documents that are specifically helpful to statutory auditors, of companies falling within the scope of the Transparency Directive, in ensuring compliance with the requirements set out in the ESEF Regulation.
The Circular on the auditors’ involvement on financial statements in ESEF is meant to serve as an informative update in relation to the non-binding guidelines adopted by the CEAOB.
Auditors’ Involvement on Financial Statements in ESEF
On 28 November 2019, the CEAOB has adopted non-binding guidelines on the auditors’ involvement on financial statements in ESEF.
