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Assurance staffing tightened: licensed auditor joins key partner
AVNT restated point 19 of the assurance work-organisation rules: an audit firm must now also appoint a licensed, reputable sustainability-assurance auditor next to the key partner.
By Taxxa AI OyPublished 6 October 2026
An audit firm performing sustainability-reporting assurance must now appoint, alongside the lead engagement partner, an auditor licensed for sustainability-assurance activity who meets the impeccable-reputation requirementE TAR.
E TAR The rule comes from Order No. V3-20 of 6 October 2026, issued by the Director of the Audit, Accounting, Property Valuation and Insolvency Management Service (AVNT), which restates point 19 of the work-organisation and internal-structure rules approved by Order No. V3-15 of 25 July 2024
E TAR
E TAR.
Under the new wording, an audit firm performing sustainability-reporting assurance appoints at least one key sustainability-assurance partnerE TAR, who may be the key audit partner or one of those partners. The firm must additionally appoint an auditor entitled to perform sustainability-assurance activity as stated in Article 21(1) of the Financial Statements Audit and Other Assurance Services Act (Įstatymas)
E TAR, and meeting the impeccable-reputation requirement of Article 16 of that Act
E TAR. Independence and competence remain the decisive selection criteria for the person named. An independent assurance provider appoints at least one assurance specialist responsible for performing the sustainability-reporting assurance.
Previously, point 19 of the V3-15 rules required only the key partner (for an audit firm) or the responsible assurance specialist (for an independent provider), chosen for independence and competence.E TAR The amendment adds the licensed-auditor and reputation conditions to the audit-firm side, and the final sentence now assigns the independent provider's duty to appoint its responsible specialist within the same point.
The rest of the framework is unchanged: the appointed persons must be given sufficient resources and competent staff, must actively participate in the engagement, and must devote enough time to it; the firm keeps per-client data including the names of the appointed persons and the fees set for assurance and other services. The amendment is a single-point restatement — it changes how audit firms staff assurance engagements, not the surrounding quality-control, file-keeping and reporting duties.
Legal basis: Order No. V3-20 of 6 October 2026 restating point 19 of the rules approved by Order No. V3-15 of 25 July 2024; the auditor-entitlement and reputation conditions inside point 19 refer to Articles 21(1) and 16 of the Financial Statements Audit and Other Assurance Services Act.
Where an audit firm performs sustainability-reporting assurance, appoint a licensed auditor meeting the reputation requirement alongside the key partner.
Sources
- Dėl Audito, apskaitos, turto vertinimo ir nemokumo valdymo tarnybos prie Lietuvos Respublikos finansų ministerijos direktoriaus 2024 m. liepos 25 d. įsakymo Nr. V3-15 „Dėl Audito įmonių ir nepriklausomų tvarumo atskaitomybės užtikrinimo paslaugos teikėjų, atliekančių tvarumo atskaitomybės užtikrinimą, darbo organizavimo ir vidaus organizacinės struktūros reikalavimų tvarkos aprašo patvirtinimo“ pakeitimo
- Dėl Audito įmonių ir nepriklausomų tvarumo atskaitomybės užtikrinimo paslaugos teikėjų, atliekančių tvarumo atskaitomybės užtikrinimą, darbo organizavimo ir vidaus organizacinės struktūros reikalavimų tvarkos aprašo patvirtinimo