Regulatory Alerts2025-08-28
Decision on External Bank Audit
The Executive Board of the National Bank of Serbia issued this Decision to establish criteria for listing external auditors eligible to audit bank financial statements and to define the minimum scope of their reports. The regulation mandates that audit firms meet specific staffing and reputation requirements, while imposing strict independence rules and detailed analytical obligations on the content of audit reports. Banks are required to submit audited financial statements and management letters to the regulator within 120 days of year-end and must publish complete and summary reports on their websites within 15 days of submission.
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