+Artikolu 25c 1.

Artikolu 25c 1.

Awditur statutorju jew ditta tal-awditjar li jwettqu l-aċċertament tar-rapportar dwar is-sostenibbiltà ta’ entità ta’ interess pubbliku, jew kwalunkwe membru tan-network li minnu l-awditur statutorju jew id-ditta tal-awditjar tagħmel parti, ma għandhiex tipprovdi direttament jew indirettament lill-entità ta’ interess pubbliku li tkun is-suġġett tal-aċċertament tar-rapportar dwar is-sostenibbiltà, ►C3  lill-impriża omm ◄ tagħha jew lill-impriżi kkontrollati tagħha fl-Unjoni s- ►C3  servizzi mhux tal-awditjar ◄ pprojbiti msemmija fil-punti (b) u (c) u l-punti (e) sa (k) tat-tieni subparagrafu tal-Artikolu 5(1) tar-Regolament (UE) Nru 537/2014:

(a) 

fil-perjodu bejn il-bidu tal-perjodu soġġett għall-aċċertament tar-rapportar dwar is-sostenibbiltà u l-ħruġ tar-rapport ta’ aċċertament tar-rapportar dwar is-sostenibbiltà; u

(b) 

fis-sena finanzjarja immedjatament qabel il-perjodu msemmi fil-punt (a) ta’ dan il-paragrafu b’rabta mas-servizzi msemmija fil-punt (e) tat-tieni subparagrafu tal-Artikolu 5(1) tar-Regolament (UE) Nru 537/2014.

1. Ħarsa ġenerali

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1.1 Referenzi

1.2 Rekwiżiti identifikati

1.3 Standards relatati

2. Rekwiżiti identifikati

Rekwiżiti

3. Standards relatati

Standards
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