Write down your answer

Your scope record

One page. Keep it where your next auditor and your successor can find it.

NIS-2 scope assessment
Six lines
1
Result

In scope (besonders wichtig / wichtig), or out of scope

2
Sector entry

Which Anlage and entry you matched, or the ones you ruled out

3
Size figures

Headcount, turnover, balance sheet total, which two financial years, partner and linked companies included

4
Date and owner

When it was run and by whom

5
Sources

Commercial register entry, the two sets of annual accounts

6
Open questions

Anything ambiguous, and why you decided the way you did