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

Consultation responseIASB’s exposure draft on disclosure requirements: a pilot approach and EFRAG’s draft comment letter thereon

17 December 2021

PublicationAudit facts: what you need to know on audit, auditors and supervision

22 November 2021

Consultation responseIASB’s Exposure Draft: Management Commentary and EFRAG’s Draft Comment Letter

15 November 2021

EventESEF in Practice – 2

15 November 2021

NewsTime to deliver on high quality sustainability reporting

12 November 2021

PublicationOrganisation of the public oversight of the audit profession in 30 European countries

8 November 2021

PublicationImplementation of the 2014 EU Audit Directive and regulation in 30 European countries

8 November 2021

PublicationFAQs on sustainability information assurance

3 November 2021

PublicationNon-audit services and auditor’s independence

2 November 2021

Podcast There’s no creation like co-creation: sustainability reporting standards

28 October 2021

EventAccountancy Europe and WBA joint expert meeting on sustainability reporting standards

21 October 2021

NewsReporting Beyond the Financials: Sustainability on the Books

24 September 2021

Consultation responseEFRAG’s consultation paper – due process procedures for EU sustainability reporting standard-setting

14 September 2021

PublicationSMEs’ digital future

13 September 2021

EventEFRAG Accountancy Europe BusinessEurope EFFAS IASB Joint Webinar

9 September 2021

Consultation responseIAASB’s survey consultation: work plan for 2022‒2023

25 August 2021

Consultation responseIFRS Foundation’s Exposure Draft: Proposed targeted amendments to the IFRS Foundation constitution to accommodate an...

22 July 2021

Consultation responseIASB’s third agenda consultation, EFRAG’s draft comment letter and own proactive research agenda consultation

13 July 2021

Consultation responseUK government BEIS department’s consultation on restoring trust in audit and corporate governance

8 July 2021

PublicationA constructive two-way cooperation to sustainability reporting standard-setting

8 July 2021

Sign up for our newsletter

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