+Article 24b 2a.

Article 24b 2a.

When carrying out the assurance of sustainability reporting, the statutory auditor shall devote sufficient time to the engagement and shall assign sufficient resources to enable him or her to carry out his or her duties appropriately.

1. Overview

Summary	Regulation

1.1 References

1.2 Identified Requirements

1.3 Related Standards

2. Identified Requirements

Requirements
Source	Requirement

3. Related Standards

Standards
Source	Requirement

Builddate: 18.03.2026 00:00:00 -Doknr: CELEX:32006L0043
EULAW -
European Regulation published on http://eur-lex.europa.eu/