Regulatory Alerts2022-06-30
Regulation on External Audit of Pension Funds and Pension Providers
The Central Bank of the Republic of Kosovo (CBK) issued this regulation to establish approval criteria and operational requirements for external auditors of pension funds and providers. The CBK mandates that approved audit firms demonstrate Kosovo licensing, at least three years of financial institution auditing experience, strict independence, and professional liability insurance. The regulation standardizes audit procedures under International Standards on Auditing, defines reporting and quality control obligations, and grants the CBK authority to approve, reject, or withdraw auditor licenses based on compliance.
Share