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Independent Auditor’s Report  \nB. Audited Consolidated Financial Statements  \nI. Consolidated Statement of Financial Position as at 31 December 2020 and 31 December 2019  \nII. Consolidated Statement of Comprehensive Income  \nIII. Consolidated Statement of Cash Flows  \nIV. Consolidated Statement of Changes in Net assets  \nV. Notes to the Consolidated Financial Statements  \n- II  \nAPPENDICES  \nGeneral Engagement Terms for Wirtschaftsprüfer and Appendix 1  \nWirtschaftsprüfungsgesellschaften (German Public Auditorsand Public Audit Firms) as of January 1, 2017  \nForest Stewardship Council, A.C. and Subsidiaries  \nAuditor´s Report as of 31 December 2020  \nPage 1  \nIndependent Auditor’s Report  \nTo the Associates of Forest Stewardship Council, A. C. and Subsidiaries  \nAudit Opinion  \nWe have audited the accompanying consolidated financial statements of Forest Stewardship Council, A. C. and subsidiaries (the Group), which comprise the consolidated statement of financial position as at 31 December 2020, the consolidated statement of comprehensive income for the year 2020, the consolidated statement of cash flows for the year 2020, and the consolidated statement of changes in equity for the years then ended, and notes to the consolidated financial statements, including a summary of significant accounting policies.  \nIn our opinion, the accompanying consolidated financial statements, in all material respects, give a true and fair view of the consolidated financial position of the Group as at 31 December 2020 and its consolidated financial performance, its consolidated cash flows for the year 2020 and its consolidated changes in equity in accordance with International Financial Reporting Standards (IFRSs) .  \nWe declare that our audit has not led to any reservations relating to the legal compliance of the consolidated financial statements.  \nBasis for the Audit Opinion  \nWe conducted our audit in accordance with International Standards on Auditing (ISAs) . Our responsibilities under those standards are further described in the Auditor’s Responsibilities for the Audit of the Consolidated Financial Statements section of our report. We are independent of the Group in accordance with the International Ethics Standards Board for Accountants’Code of Ethics for Professional Accountants (IESBA Code), and we have fulfilled our other ethical responsibilities in accordance with the IESBA Code. We believe that the audit evidence we have obtained is sufficient  \nand appropriate to provide a basis for our opinion.  \nForest Stewardship Council, A.C. and Subsidiaries  \nAuditor´s Report as of 31 December 2020  \nPage 2  \nResponsibilities of Management for the Consolidated Financial Statements  \nManagement is responsible for the preparation and fair presentation of the consolidated financial statements in accordance with IFRSs, and for such internal control as management determines is necessary to enable the preparation of consolidated financial statements that are free from material misstatement, whether due to fraud or error.  \nIn preparing the consolidated financial statements, management is responsible for assessing the Group’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless management either intends to liquidate the Group or to cease operations, or has no realistic alternative but to do so.  \nAuditor’s Responsibilities for the Audit of the Consolidated Financial Statements  \nOur objectives are to obtain reasonable assurance about whether the consolidated financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assura","cbCaigk1RtrOkP9M","https://ap.wps.com/l/cbCaigk1RtrOkP9M","pdf",780080,41,"English","# Independent Auditor’s Report\n## Audit Opinion\n## Basis for the Audit Opinion\n## Responsibilities of Management\n## Auditor’s Responsibilities","[{\"question\":\"What years are covered by these consolidated financial statements?\",\"answer\":\"The statements cover the years ended 31 December 2020 and 31 December 2019.\"},{\"question\":\"What standards guide the auditor’s work?\",\"answer\":\"The audit is conducted in accordance with International Standards on Auditing (ISAs).\"},{\"question\":\"What does the audit opinion state?\",\"answer\":\"It states that the accompanying consolidated financial statements give a true and fair view of the group’s financial position, performance, cash flows, and changes in equity in accordance with IFRS.\"}]","FSC Annual Financial Statements 2020 - Independent Auditor’s Report and Consolidated Financial Statements | PDF",1791019504,103]