Regulatory Alerts2025-12-15
Added · Updated
Circular to the Industry on the Submission of Independent Practitioner’s Assurance Report
Authorised Persons, including Crypto-Asset Service Providers and Virtual Financial Assets Service Providers, must submit an Independent Practitioner’s Assurance Report alongside their Audited Financial Statements. This report, signed by an external independent auditor under International Standards on Assurance Engagements, provides a limited assurance opinion on the consistency between information in the CASP Return and the corresponding Audited Financial Statements. The requirement applies pursuant to R3-2.6.1 (iv) of the MiCA Rulebook and R3-3.5.4.2 of Chapter 3 of the VFA Rulebook.
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