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+Article 20a 2. |
Article 20a 2.From 10 January 2030, Member States shall ensure that the information referred to in Article 15 of this Directive is made accessible on ESAP. For that purpose, the collection body as defined in Article 2, point (2), of Regulation (EU) 2023/2859 shall be the public register. Member States shall ensure that the information complies with the following requirements:
(a)
be submitted in a data extractable format as defined in Article 2, point (3), of Regulation (EU) 2023/2859;
(b)
be accompanied by the following metadata:
(i)
all the names of the statutory auditor or audit firm to which the information relates;
(ii)
where available, the legal entity identifier of the audit firm, as specified pursuant to Article 7(4), point (b), of Regulation (EU) 2023/2859;
(iii)
the type of information, as classified pursuant to Article 7(4), point (c), of that Regulation;
(iv)
an indication of whether the information contains personal data. 1. Prezentare generală
1.1 Referințe1.2 Cerințe identificate1.3 Standarde asociate2. Cerințe identificate
3. Standarde asociate
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