2021-07-05
The Banco Nacional de Angola issued Notice No. 09/2021 to regulate external audit services and account certification for supervised financial institutions. The notice mandates strict independence, qualification, and reporting requirements for external auditors, including prohibitions on conflicting services, financial interests, and mandatory communication of material issues to the regulator. It establishes clear procedures for auditor appointment, replacement, early termination, and the dissemination of audited financial statements to shareholders.