CEAOB: Final Guidelines on Limited Assurance for Sustainability Reporting

CEAOB: Final Guidelines on Limited Assurance for Sustainability Reporting

CEAOB: Final Guidelines on Limited Assurance for Sustainability Reporting 1280 853 ECIIA

The final guidelines on limited assurance for sustainability reporting, developed by the Committee of European Auditing Oversight Bodies (CEAOB), are now public. These guidelines were created at the request of the European Commission to support statutory auditors and other assurance providers handling limited assurance engagements introduced by the Corporate Sustainability Reporting Directive (CSRD). Read the full guidelines.

Member states, through their competent authorities, will have the discretion to recommend or require adherence to these guidelines.

Looking ahead, the European Commission will issue specific procedures that auditors and audit firms must follow to reach conclusions on Limited Assurance for sustainability reporting by October 2026.

Furthermore, by October 2028, the EU will establish Reasonable Assurance standards after conducting an assessment to determine if reasonable assurance is feasible for both auditors and organisations.

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