Publication

19 December 2019

Independent assurance on the European Single Electronic Format

The European Single Electronic Format (ESEF) will become effective as from 2020. This is a significant step forward for the accessibility and comparability of the financial information of the issuers on EU regulated markets. It is now up to each EU Member State to develop the implementation of ESEF and to maximise the benefits digitalisation can offer.

This document has been prepared by Accountancy Europe together with the European Contact Group (ECG) as a contribution to ESEF implementation efforts. Investor protection and the public interest have been the overarching principles applied while drafting this document. It sets outs specific considerations along with practical implications which may assist auditors in their role to provide an assurance conclusion in connection with ESEF.

Related content

PublicationEuropean Single Electronic Format (ESEF) – collected guidance

25 January 2021

PublicationEuropean single electronic format (ESEF)

18 February 2019

PublicationFAQs: all you need to know about the Corporate Sustainability Reporting Directive

23 November 2022

NewsEFRAG SRB issues first set of draft EU Sustainability Reporting Standards

23 November 2022

NewsNew SRB chair to further European sustainability reporting agenda

16 November 2022

PublicationSustainability education

14 November 2022

PublicationSME risk management – cyber risks & resilience checklist

10 November 2022

NewsEuropean sustainability reporting standards: shaping EU’s green future

22 August 2022

Consultation responseLetter to Commissioner McGuinness on EFRAG’s draft ESRS

29 July 2022

Consultation responseEFRAG PTF-ESRS exposure drafts on European sustainability reporting standards

29 July 2022

Consultation responseISSB’s Climate Exposure Draft

28 July 2022

Consultation responseISSB’s General Requirements Exposure Draft

28 July 2022

Stories from practiceInsights from SME accountants: how to keep bringing value to small businesses

6 July 2022

NewsEU reaches agreement on the CSRD: a historic moment for corporate reporting

30 June 2022

PublicationPublic audit oversight

29 June 2022

PublicationDefining a public interest entity

21 June 2022

Consultation responseUS SEC’s climate-related disclosures proposed rule

17 June 2022

PublicationStronger internal controls to reduce corporate risks

17 June 2022

PublicationNon-audit services

30 May 2022

PublicationMandatory rotation of auditors

30 May 2022

EventESEF in practice 3: sustainability

30 May 2022

PublicationSustainability assurance under the CSRD

10 May 2022

Sign up for our newsletter

* indicates required
Would you like to subscribe to our newsletter?
On which topics would you like to receive news?