Committee of European Auditing Oversight Bodies – new guidelines for auditing ESEF-Berichten

The Committee of European Auditing Oversight Bodies published revised guidelines for auditing ESEF financial reports on November 9, 2021.

Source: Committee of European Auditing Oversight Bodies, CEAOB guidelines on the auditors’ involvement on financial statements in European Single Electronic Format (ESEF), 09.11.2021, https://ec.europa.eu/info/sites/default/files/business_economy_euro/banking_and_finance/documents/211109-ceaob-esef-guidelines-auditors_en.pdf