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CEAOB issues guidelines on auditors’ involvement on financial statements in ESEF

02/12/2019

The Committee of European Auditing Oversight Bodies has issued “CEAOB guidelines on the auditors’ involvement on financial statements in European Single Electronic Format”. The European Single Electronic Format (ESEF) is the new electronic reporting format for annual financial reports published by issuers whose securities are admitted to trading on a regulated market in the European Union for financial years beginning on or after 1 January 2020.
 
The guidelines, which set out high-level aspects agreed within the CEAOB that should be relevant for auditors’ work on ESEF-related issues, are available here.
 
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