Regulatory Alerts2026-06-23
Regulation on the Annex to the Audit Report for Electronic Money Institutions (EGAPV)
The Austrian Financial Market Authority (FMA) issued this regulation to prescribe the mandatory format and content for the audit report annex required of electronic money institutions under the E-Money Act 2010. It mandates that auditors submit this standardized annex within six months of the financial year's end, detailing findings on consolidation, own funds, customer deposit safeguarding, and anti-money laundering compliance. The document establishes specific reporting templates and applies to financial years ending after December 30, 2011, with subsequent amendments updating requirements for later periods.
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