Agent · csrd-2022-2464-4

CSRD artikel 4: Amendments to Regulation (EU) No 537/2014

Structural tree: the article's own paragraphs, verbatim.

CELEX 32022L2464 · 2026-08-18 · Weight 71 · minimal-risk

OpenOpen reading. No metering is planned for this class.

CSRDOfficial source

Inputs

• in_scopeThe article applies to the situationboolean
• punktParagraph of the articleenum (1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 | 11 | 12 | 13)

Rule tree

1. If: alla(in_scope = true, punkt = 1)

   Paragraph 1 applies

   Regulation (EU) No 537/2014 is amended as follows:

   Paragraph 1

2. If: alla(in_scope = true, punkt = 2)

   Paragraph 2 applies

   (1)

   Paragraph 2

3. If: alla(in_scope = true, punkt = 3)

   Paragraph 3 applies

   in Article 4(2), the second subparagraph is replaced by the following:

   Paragraph 3

4. If: alla(in_scope = true, punkt = 4)

   Paragraph 4 applies

   ‘For the purposes of the limits specified in the first subparagraph of this paragraph, the assurance of sustainability reporting, and non-audit services other than those referred to in Article 5(1), required by Union or national legislation, shall be excluded.’;

   Paragraph 4

5. If: alla(in_scope = true, punkt = 5)

   Paragraph 5 applies

   (2)

   Paragraph 5

6. If: alla(in_scope = true, punkt = 6)

   Paragraph 6 applies

   Article 5 is amended as follows:

   Paragraph 6

7. If: alla(in_scope = true, punkt = 7)

   Paragraph 7 applies

   (a)

   Paragraph 7

8. If: alla(in_scope = true, punkt = 8)

   Paragraph 8 applies

   in paragraph 1, second subparagraph, point (c) is replaced by the following:

   Paragraph 8

9. If: alla(in_scope = true, punkt = 9)

   Paragraph 9 applies

   ‘(c)

   Paragraph 9

10. If: alla(in_scope = true, punkt = 10)

    Paragraph 10 applies

    bookkeeping and preparing accounting records and financial statements as well as preparing sustainability reporting;’;

    Paragraph 10

11. If: alla(in_scope = true, punkt = 11)

    Paragraph 11 applies

    (b)

    Paragraph 11

12. If: alla(in_scope = true, punkt = 12)

    Paragraph 12 applies

    in paragraph 4, the following subparagraph is inserted after the first subparagraph:

    Paragraph 12

13. If: alla(in_scope = true, punkt = 13)

    Paragraph 13 applies

    ‘The approval of the audit committee referred to in the first subparagraph shall not be needed for the provision of assurance of sustainability reporting.’.

    Paragraph 13

If no rule matches: The article is not stated to apply, or no paragraph is selected. The agent abstains rather than guesses.

The article text as read

1. 1Regulation (EU) No 537/2014 is amended as follows:
2. 2(1)
3. 3in Article 4(2), the second subparagraph is replaced by the following:
4. 4‘For the purposes of the limits specified in the first subparagraph of this paragraph, the assurance of sustainability reporting, and non-audit services other than those referred to in Article 5(1), required by Union or national legislation, shall be excluded.’;
5. 5(2)
6. 6Article 5 is amended as follows:
7. 7(a)
8. 8in paragraph 1, second subparagraph, point (c) is replaced by the following:
9. 9‘(c)
10. 10bookkeeping and preparing accounting records and financial statements as well as preparing sustainability reporting;’;
11. 11(b)
12. 12in paragraph 4, the following subparagraph is inserted after the first subparagraph:
13. 13‘The approval of the audit committee referred to in the first subparagraph shall not be needed for the provision of assurance of sustainability reporting.’.

No legal advice. Deterministisk regeluppslagning. Ingen juridisk rådgivning, inget efterlevnadsbeslut, ingen bedömning av ett enskilt ärende.

Citation: 32022L2464 art. 4, Amendments to Regulation (EU) No 537/2014. ExploreWorld Legal, https://legal.exploreworldai.com/agent/csrd-2022-2464/artikel-4 (hämtad 2026-08-18, bevis sha256:368c442ebaf3b4b7, bygge legal-2026-08-25).