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Version status: In force | Document consolidation status: Updated to reflect all known changes
Version date: 6 July 2024 - onwards
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1637. Notification of information to Registrar

(1)

(a) An auditor or audit firm shall, as soon as may be after he or she is approved under this Chapter to carry out the assurance of sustainability reporting, notify the relevant information to the recognised accountancy body.

(b) A Member State audit firm shall, as soon as may be after it is registered in accordance with section 1633, notify the relevant information to the recognised accountancy body.

(c) A third-country auditor shall, as soon as may be after he or she is approved under this Part to carry out the assurance of sustainability reporting, notify the relevant information to the recognised accountancy body.

(2) On receipt of a notification under subsection (1), and having carried out any verification of the information as seems to it to be necessary, the recognised accountancy body, as appropriate, shall notify to the Registrar -

(a) the relevant information contained in the notification, and

(b) the individual identification number assigned by it to the auditor, audit fi

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