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

EventDigitalisation & SMEs

16 June 2021

EventWorking Together for the planet: Audit & Assurance of sustainability Information

29 April 2021

NewsAccountancy Europe welcomes EU progress on sustainability reporting standards

21 April 2021

NewsNew directive takes EU corporate sustainability reporting to the next level

21 April 2021

PublicationRoad to digital: what are the obstacles for SMEs and SMPs?

8 April 2021

NewsUnpuzzling the Sustainability Reporting Alphabet Soup

29 March 2021

EventIFAC PAO digital readiness assessment tool

25 March 2021

NewsFraud and going concern: Restoring public trust in the financial reporting ecosystem

24 March 2021

EventSustainable corporate governance: future role for audit committees

17 March 2021

NewsSMEs count on us

11 March 2021

Consultation responseEC’s Consultation on a European Single Access Point (ESAP) for financial and non-financial information

8 March 2021

PublicationCall for contributions: sustainable tax systems

5 March 2021

PodcastGet your seat at the top table

5 March 2021

NewsVAT Talks: digitalisation, accountants’ role and the growing importance of tax

2 March 2021

PublicationGoing concern: recommendations to strengthen the financial reporting ecosystem

3 February 2021

PublicationFraud: recommendations to strengthen the financial reporting ecosystem

3 February 2021

Consultation responseEFRAG’s Project Task Force on Non-financial reporting standards outreach document

25 January 2021

PublicationEuropean Single Electronic Format (ESEF) – collected guidance

25 January 2021

NewsReflections for the profession with respect to the disclosure and reporting of non-financial information

19 January 2021

Consultation responseEFRAG’s consultation document on the ad personam mandate on potential need for changes to the...

7 January 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?