(1) In this section, references to a firm include references to a Member State audit firm if the firm is not seeking registration in accordance with section 1633.
(2) A firm shall not be eligible for approval to carry out the assurance of sustainability reporting unless -
(a) the firm is approved and registered under Part 27 as a statutory audit firm, and
(b) the individuals who carry out the assurance of sustainability reporting in the State on behalf of the firm are approved to do so in accordance with this Part.