Schedule 24 details the extra information that must be included in the Public Register about different types of auditors and firms who check sustainability reporting.

For individual statutory auditors, the register must include:

• Whether they are approved under Part 28 to check sustainability reporting.
• If they are registered with any recognised accountancy bodies, equivalent authorities in other countries, or third-country authorities, whether this registration covers sustainability reporting assurance.

For statutory audit firms and audit firms approved in other Member States, the register must include:

• Names of all individuals working for or partnered with the firm who are approved to check sustainability reporting under Part 28.
• If the firm is registered with any recognised accountancy bodies, equivalent authorities in other countries, or third-country authorities, whether this registration covers sustainability reporting assurance.
• For firms approved for sustainability reporting assurance in another Member State and registered in that state's public register: - The fact that they are registered there - The name of that Member State and its relevant authority.

For auditors and audit entities from countries outside the Member States (third countries), the register must include:

• Whether they are registered under section 1641.
• The same information required for statutory auditors or audit firms (as appropriate), where these requirements can sensibly apply to third-country auditors or entities.

Third-country auditors and audit entities must be clearly marked as such in the register, to distinguish them from statutory auditors and audit firms.