ESMA - Joint ESAs Report in response to the European Commission consultation pursuant to Article 58(3) of DORA
The report presents the joint response of the European Supervisory Authorities (EBA, EIOPA and ESMA) to the European Commission’s request under Article 58(3) of Regulation (EU) 2022/2554 (DORA) to assess whether statutory auditors and audit firms should be subject to strengthened digital operational resilience requirements by means of its inclusion in the scope of DORA or by means of amendments to Directive 2006/43/EC.
The report concludes with the ESAs opinion that the identified implications of the application of DORA to the statutory auditors and audit firms appear to outweigh the potential benefits. The ESAs therefore consider that including statutory auditors and audit firms within DORA’s scope is not warranted at this stage
