Regulatory Alerts2026-06-22
Regulation on the Annex to the Audit Report (AP-VO)
The Financial Market Authority (FMA) issued this regulation to standardize the format and submission of audit report annexes for credit institutions under the Austrian Banking Act. It mandates that auditors present findings in a prescribed electronic format, citing specific legal references, and submit them to both the FMA and the Oesterreichische Nationalbank within statutory deadlines. The regulation details extensive audit modules covering capital adequacy, liquidity, large exposures, anti-money laundering compliance, and other prudential requirements, while repealing previous prudential reporting rules.
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