Regulatory Alerts2017-01-12
Regulation on the Annex to the Audit Report for Deposit Guarantee Schemes
The Financial Market Authority (FMA) issued this regulation to mandate the presentation of audit findings in a specific annex to the audit report for Deposit Guarantee Schemes. The rule requires auditors to document all identified shortcomings or violations with specific legal references, regardless of whether they were remedied before the audit concluded. This regulation entered into force immediately upon promulgation and applies to financial years ending after December 30, 2015.
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