Companies Act 2014 section 1634

Restriction as to persons who may carry out assurance of sustainability reporting

Section 1634 restricts who may carry out the assurance of sustainability reporting and prohibits individuals and firms from holding themselves out as qualified to do so unless properly approved or registered.

• Only statutory auditors or audit firms approved under this Part, or audit firms registered under section 1633 (firms approved in other EU Member States), may carry out assurance of sustainability reporting.
• An individual who has not been approved under this Part must not act as if approved, describe themselves as qualified, or present themselves in any way that could reasonably be understood to indicate they may carry out such assurance.
• A firm that has not been approved under this Part or registered under section 1633 must not act as if approved, describe itself as qualified, or present itself in any way that could reasonably be understood to indicate it may carry out such assurance.
• These restrictions apply equally to direct claims of qualification and to conduct or representations that could reasonably give the impression of being qualified.