(1) References in this Regulation to consolidated accounts, financial statements, a management report or a responsibility statement are references to consolidated accounts, financial statements, a management report or a responsibility statement referred to in Regulation 4.

(2)

(a) If an issuer is required to prepare consolidated accounts, the financial statements shall be audited in accordance with Article 34 and, where relevant, Article 20 of the Accounting Directive.

(b) If an issuer is not required to prepare consolidated accounts, the financial statements shall be audited in accordance with Article 34, and where relevant, Article 20 of the Accounting Directive.

(c) The audit report, signed by the person or persons responsible for auditing the financial statements, shall be disclosed in full to the public together with the annual financial report.

(d) Where applicable, an assurance opinion on sustainability reporting shall be provided in accordance with point (aa) of the second subparagraph of Article 34(1) and Article 34(2) to (5) of the Accounting Directive.