FinlandSuomen Tilintarkastajat ry
KRT title now usable in voluntary sustainability assurance reports
Sustainability reporting assurers may sign voluntary-report assurance engagements as KRT after the Auditing Act scope extension; HT and KHT auditors and audit firms remain eligible assurers.
By Taxxa AI OyPublished 6 October 2026
A sustainability reporting assurer (kestävyysraportointitarkastaja) may now act in the assurer role in engagements assuring voluntary sustainability reportsTilintarkastajat and other sustainability information
Tilintarkastajat. The KRT title may accordingly be used in the assurance reports issued on those engagements
Tilintarkastajat.
The earlier practice confined the KRT title to assurance reports on sustainability reports referred to in chapter 7 of the Accounting Act (Kirjanpitolaki). That practice rested on the regulation then in force and the authority guidance issued on it.
The change follows the extension of the scope of the Auditing Act (Tilintarkastuslaki, chapter 1, section 1, subsection 4)Tilintarkastajat, which now also refers to other activities a sustainability reporting assurer carries on in that capacity
Tilintarkastajat. The reasoning of Government Proposal HE 38/2026 discusses separately the sustainability reporting assurer's engagements other than sustainability assurance engagements, such as assuring a report or information drawn up under the voluntary VSME standard. These engagements are contractual.
The practical consequence is a widened field of use for KRT competence outside statutory sustainability reporting. Using the KRT title in a voluntary-report assurance stresses the assurer's special competence in sustainability reporting and its assurance, and it is expected to strengthen the confidence of the market and other stakeholders in the assurance.
A new signing rule accompanies the change. When the assurance report is signed in the capacity of sustainability reporting assurer, no other auditor titles are added to the signature as a starting pointTilintarkastajat. At the same time, the assurer of a voluntary sustainability report may still be an HT or KHT auditor or an audit firm
Tilintarkastajat; the titles used are determined by the engagement and the agreements between the parties.
Liability follows the contractual character of the engagement. A sustainability reporting assurer performing such an engagement is not subject to the statutory damages liability in chapter 10, section 9a of the Auditing Act nor to the criminal liability in section 10 of that chapterFinlex; liability is contractual
Finlex. Nor does the extension reserve the work to assurers: the engagement may equally be given to another party, for example a certification body familiar with the field concerned.
Legal basis: Tilintarkastuslaki (1141/2015) 1 luvun 1 § 4 momentti; HE 38/2026; Kirjanpitolaki (1336/1997) 7 luku.
Audit firms and KRT assurers offering voluntary-report assurance should update engagement terms and signing practice so reports signed as KRT carry no additional auditor titles.