1634. (1) The assurance of sustainability reporting shall be carried out only by –

(a) statutory auditors or statutory audit firms that are approved under this Part to carry out the assurance of sustainability reporting, or

(b) audit firms registered in accordance with section 1633.

(2) A person shall not –

(a) act as if he or she is approved to carry out the assurance of sustainability reporting,

(b) describe himself or herself as a person who may carry out the assurance of sustainability reporting, or

(c) so hold himself or herself out as to indicate, or be reasonably understood to indicate, that he or she may carry out the assurance of sustainability reporting, unless he or she has been approved in accordance with this Part.

(3) A firm shall not –

(a) act as if it is approved to carry out the assurance of sustainability reporting,

(b) describe itself as a firm who may carry out the assurance of sustainability reporting, or

(c) so hold itself out as to indicate, or be reasonably understood to indicate, that it may carry out the assurance of sustainability reporting, unless it has been approved in accordance with this Part or registered in accordance with section 1633.]