Aktieninstitut critisise a potential mandatory audit of ESEF-reports (in German)
Starting in 2020 listed companies will be obliged to file annual reports as an XHTML-file, in which core financial information has to be tagged in iXBRL. This is laid down in a Delegated Regulation on the EU Transparency Directive. Currently it is discussed whether the iXBRL tagging must be audited or not. From Deutsches Aktieninstitut's perspective this is neither necessary from a material perspective nor can it be derived from other EU legislation.