What should we send to our auditor for review?

When you have prepared your ESEF file and want to start the review process with your auditor, you will be asked to provide a list of different files.

Below, you will find a list of files that your auditor may ask you to provide.

  1. The ESEF file (ZIP package)
    This file can be downloaded from the Inspector under the Validation tab after converting your files into iXBRL format. To download the package, you should click on the “ZIP” icon in the top right hand corner of the Validation page.

  2. Validation report

    The validation report lists all the information on your validation tab.  This report can be downloaded from the Validation page via the “PDF” icon in the top right corner.

  3. The viewer file
    The viewer file allows you to look inside your ESEF report without using dedicated software like the ParsePort Inspector. This xHTML file is not part of the ZIP package, but you can download it from the Inspector portal. To do it, move to the Viewer tab and click on the document icon labeled "</>" at the top right corner of the page 

  4. A fact list
    The fact list is a list of all the taxonomy elements used in your report. This file is not part of the ZIP package, but you can download it from the Inspector. You can download it by moving to the Facts tab and click the “X” icon in the top right corner of the page.

  5. Extensions list

    This list is similar to the fact list, but instead of listing all taxonomy elements, it shows only the extensions used within your report. This is not part of the ZIP package, but you can download it from the Inspector by clicking the “X” icon on the top right corner of the Extensions page.


Additionally, you can use ParsePort Inspector Manual where export options are explained in detail.