Regulatory Alerts2026-04-01
Central Bank of Djibouti Instruction No. 2011-08 on Approval Procedures for Statutory Auditors
The Governor of the Central Bank of Djibouti mandates that credit institutions submit approval requests for their appointed statutory auditors within two months prior to the effective date of appointment. The instruction permits a single auditor for institutions with total balance sheets under 50 billion FDJ and requires accompanying certificates confirming compliance. Furthermore, it establishes an alert procedure for auditors to notify the Central Bank when identified facts threaten the company's going concern status.
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