CEAOB Enforcement Report 2025

The CEAOB ("Committee of European Audit Oversight Bodies") has published on its website the report on enforcement activities in the field of statutory audit for 2024. The document, entitled "Report on the 2025 Enforcement Questionnaire", is available under the following reference: a7d92851-f954-41c0-9f34-2304816b4bfa_en.

The report summarises key findings regarding the types and amounts of sanctions imposed by regulators in 27 EU Member States and 3 EFTA countries. The overview includes both data relating to sanctions imposed in connection with statutory audits of public-interest entities and data concerning sanctions for deficiencies in statutory audits of other entities or breaches of other auditors' obligations outside the scope of statutory audits (e.g. non-compliance with continuing education requirements, payment obligations, etc.).

The annual enforcement survey is conducted pursuant to Article 33 of Directive 2006/43/EC and Article 30(7) and (11) of Regulation (EU) No 537/2014, with the aim of strengthening the exchange of information and professional expertise in the field of statutory audit regulation and contributing to the enhancement of audit oversight quality. The Public Audit Oversight Board participates in the preparation of the report through its membership in the Enforcement Sub-group.

The report also contains additional information on developments in legislation relating to the assurance of sustainability reporting and, newly, information on the size of the audit market in individual Member States.