Sustainability Auditor: Guide to Certification

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On March 3, 2025, the Decree of the Ministry of Economy and Finance (MEF) of February 19, 2025 was published in the Official Gazette, defining the content and procedures for submitting applications for accreditation of auditors and auditing firms. This decree regulates the certification of compliance with sustainability reporting, as well as the methods and terms for transmitting information and their updates by those registered in the register.

The decree, consisting of nine articles, first establishes the necessary requirements for the certification of registered auditors and auditing firms. Registered auditors who meet the requirements set out in Article 3, paragraph 1, letter d-bis), and Article 4, paragraph 3-ter of Legislative Decree no. 39/2010, including those who have not benefited from the transitional regime, may apply for certification. Auditors from other EU Member States or third countries are also admitted, according to the methods established by the regulations adopted pursuant to Article 2 of the Legislative Decree. Finally, auditors registered by January 1, 2026, who meet the conditions provided for by the transitional provisions of Article 18, paragraph 4, of Legislative Decree no. 125/2024, may also submit a certification application.

The application for authorization submitted by sustainability auditors must contain detailed information about the applicant, including personal data, tax code, contact information, registration number in the register of legal auditors, and any ongoing disciplinary measures. It is also necessary to indicate any membership in an audit firm, other registrations or authorizations in auditor registers in other member states or third countries, the existence of integrity requirements, and any membership in a professional network. The applicant must commit to promptly communicate any changes to the provided information and attest to the payment of the registration fee of 50 euros. A declaration of having completed the required internship and passed the specific exam is also required.

The application is submitted through the online completion and transmission of a form available in the reserved area of the institutional site for legal auditing, accessible through various methods of personal authentication. The start date for submitting applications will be set by a decree from the State General Accountant. By way of derogation from the provisions, to allow the issuance of the sustainability certification to the recipients of the transitional provisions, the legal auditors employed by auditing companies can submit an application for authorization from the date of entry into force of this decree. In this case, the application must be prepared manually and sent via Certified Electronic Mail (PEC).

The Ministry of Economy and Finance will review the applications within 150 days from the date of receipt. If there are deficiencies in the requirements, the Ministry will inform the applicant of the necessary additions, granting a period not exceeding 30 days to remedy the deficiencies. During this period, the evaluation deadline is suspended. If the applicant does not comply within the assigned period, the Ministry will issue a reasoned decision of denial of authorization. In case of a positive outcome, the Ministry will adopt the authorization measure and will proceed to record the authorization in the register, ensuring its publicity. The authorization of sustainability auditors takes effect from the date of the measure or, for subjects falling under transitional provisions, from the date of receipt of the application.

This article was created as part of the project "Biodiversity services EU expansion" (CUP: E43D22000480009) under the call from Regione Lombardia "PR FESR 2021-2027 – LINEA INTERNAZIONALIZZAZIONE 21-27", aimed at supporting the internationalization of Italian companies. 3Bee is the naturetech company that develops innovative technologies for the monitoring, protection, and regeneration of biodiversity, supporting businesses in defining personalized climate strategies based on the analysis of their impacts and dependencies on nature. With a solid portfolio in Italy, Germany, and France and significant partnerships, 3Bee continues its expansion into international markets to create a tangible impact through technology.