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)

18 February 2019

EventEurope’s economic recovery from COVID 19

30 June 2020

EventThe EU’s fight against financial crime: Diving into the Anti-Money Laundering Action plan

10 June 2020

UpdateTax Policy

29 May 2020

PublicationCoronacrisis: actions for the public sector

28 May 2020

PublicationCoronacrisis: short-term actions for the public sector

28 May 2020

UpdateSME Update

26 May 2020

UpdateTax Policy

15 May 2020

PublicationWhat do high-quality non-financial reports look like?

13 May 2020

NewsAccountancy Europe supports new EU action against money laundering

8 May 2020

UpdateAudit Policy

7 May 2020

PublicationOur work on the future of audit & assurance

4 May 2020

UpdateTax Policy

30 April 2020

UpdateSustainable Finance

28 April 2020

UpdateSME Update

23 April 2020

UpdateTax Policy

17 April 2020

PublicationCoronavirus crisis: country responses to the implications on reporting

10 April 2020

NewsAccountancy profession encourages renewed Sustainable Finance Strategy

9 April 2020

PublicationResponses to Interconnected standard setting for corporate reporting

9 April 2020

PublicationAudit exemption thresholds in Europe

9 April 2020

PublicationThe scope of bank audits in Europe

8 April 2020

Sign up for our newsletter