Regulation (EU) No 537/2014 is amended as follows:
in Article 4(2), the second subparagraph is replaced by the following:
‘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.’;
Article 5 is amended as follows:
in paragraph 1, second subparagraph, point (c) is replaced by the following:
bookkeeping and preparing accounting records and financial statements as well as preparing sustainability reporting;’;
in paragraph 4, the following subparagraph is inserted after the first subparagraph:
‘The approval of the audit committee referred to in the first subparagraph shall not be needed for the provision of assurance of sustainability reporting.’.