European Single Access Point (ESAP) – What do auditors need to know?

The European Single Access Point (ESAP) will be set up as an EU-wide mechanism providing digital and centralised access to financial and sustainability information disclosed by companies in EU. Auditors play a crucial role in promoting the transparency and reliability of such reporting. Investors and other stakeholders will be able to access ESAP and analyse, among others:

• financial statements and audit reports
• sustainability statements and assurance reports
• audit firms’ annual transparency reports
• sanctions imposed on auditors and firms by national authorities

This factsheet aims to provide a brief overview of ESAP, focusing on matters relevant to audit profession.