50. Competent authorities should make plausibility checks to confirm that firms that have to …

Competent authorities should make plausibility checks to confirm that firms that have to provide high-earners data have indeed provided it in accordance with these Guidelines. In particular, where competent authorities do not receive high-earners data from firms that have previously submitted such data, they should contact the firms to receive confirmation of the fact that no high earners had to be reported. Competent authorities should also follow up on material changes to the number of reported high earners.

1. Overview

1.1 References

1.2 Identified Requirements

1.3 Related Standards

2. Identified Requirements

3. Related Standards

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