Regulatory Alerts2011-11-28
Decision on Conduct of External Audit and Contents of External Auditor’s Report
The National Bank of Serbia issued this Decision to prescribe the terms for conducting external audits and the required contents of audit reports for voluntary pension fund management companies and funds. It mandates that auditors possess specific experience and independence, while requiring reports to include opinions on financial truthfulness, internal control assessments, and compliance with investment policies. The regulation also establishes submission and publication obligations for audit reports and management letters, replacing previous legislation effective January 1, 2012.
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