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 annexes of electronic money institutions. It requires auditors to submit standardized electronic data to the Oesterreichische Nationalbank within six months of the financial year end, detailing findings on consolidation, own funds, anti-money laundering compliance, and organizational management. The regulation establishes specific reporting templates and legal reference requirements that apply progressively to financial years ending after 2011, 2015, 2017, 2018, and 2026.
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