Regulatory Alerts2016-01-01
Rulebook on the Audit of Leasing Company Reports (Unofficial Consolidated Text - NN 68/14, 57/16)
The Croatian Financial Services Supervisory Agency issued this Rulebook to define the scope, content, and reporting requirements for the audit of annual financial and other reports of leasing companies. It mandates that audits be conducted by authorized auditors in accordance with national laws and International Standards, requiring the submission of audit reports within 15 days of receipt or four months after the fiscal year-end. The regulation also establishes procedures for the electronic or written submission of documentation, the appointment of auditors, and the Agency's authority to reject non-compliant audit reports.
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