GDPR Implications for Auditors

Statutory auditors regularly process personal data obtained from their clients. They are therefore directly impacted by the General Data Protection Regulation that entered into force in May 2018.

This position paper by Accountancy Europe aims to clarify what role auditors play under GDPR, i.e. whether they act as data controllers or as data processors. This distinction matters as the responsibilities allocated to each role are different. The full paper is available on: GDPR: Implications for Auditors - Position Paper. For further details on GDPR please visit the CPA GDPR Resource.