According Article 4(4) of the Transparency Directive, the audit report “shall be disclosed in full to the public together with the annual financial report”.

The responsibility of a issuer is to ensure that its auditors provide an audit opinion on whether the financial statements included in the annual financial report comply with the relevant statutory requirements laid down in the ESEF Regulation.

The Transparency Directive explicitly requires issuers to disclose an audit report that is signed by the auditors responsible for auditing the financial statements, there is no explicit requirement at Union level as regards whether and how to sign the annual financial reports or documents included therein.

In a extension taxonomy element is created in compliance with Annex IV of the ESEF Regulation and the mark-ups shall comply with the common rules on mark-ups.

The statutory auditors shall check the compliance of the issuers’ financial statements with the provisions of the ESEF Regulation that are applicable to the financial statements.