Continuous Training for Approved Auditors

rue du Congrès 12-14 1000 Brussels / www.fsma.be FSMA_2026_17 of 01-09-26 Continuous Training for Approved Auditors

Scope:
Auditors who, in accordance with the FSMA regulation of 14 May 2013 concerning the approval of auditors and audit firms for the exercise of an audit mandate with collective investment undertakings, management companies of collective investment undertakings, regulated real estate companies and professional pension institutions, approved by the Ministerial Order of 17 June 2013 (hereinafter "the FSMA Regulation"), exercise or intend to exercise an audit mandate with a collective investment undertaking, a management company of collective investment undertakings, a regulated real estate company or a professional pension institution (hereinafter "a controlled entity").

Summary/Objectives:
By this communication, approved auditors are invited to register for the continuous training organized by the FSMA this Thursday 19 and/or this Tuesday 24 November 2026.

Structure:
1 Persons targeted by the continuous training ........................................................................... 1
2 Practical arrangements....................................................................................................................... 2
3 Registration.................................................................................................................................... 2

1 Persons targeted by the continuous training
The FSMA only grants its agreement for the designation of an approved auditor who would exercise for the first time an audit mandate in a specific category of controlled entities if this auditor has followed the continuous training organized for this purpose by the FSMA for this category of controlled entities 1.

The fact of not having followed the continuous training frequently and actively enough constitutes a reason why the FSMA may revoke the agreement referred to in Article 15 2. This fact may also motivate the FSMA's decision to revoke the auditor's approval 3.

1 Article 15, paragraph 2, of the FSMA Regulation.
2 Article 18 of the FSMA Regulation.
3 Article 7, 4° of the FSMA Regulation.

Communication

2/2 / FSMA_2026_17 of 1/09/2026
/ FSMA
The requirements for continuous training thus apply to all auditors approved by the FSMA 4.

Approved auditors who already exercise an audit mandate with a controlled entity must follow the continuous training for at least the category (or categories) to which the controlled entity with which they exercise this mandate belongs. Approved auditors who do not yet exercise such a mandate must follow the continuous training for at least one of the categories of controlled entities.

2 Practical arrangements
The 2026 continuous training will be organized in person at the FSMA (rue du Congrès 12-14, 1000 Brussels) and will be divided into two sessions:

• Thursday 19 November 2026 from 2:00 PM to 5:00 PM: Training concerning professional pension institutions;
• Tuesday 24 November 2026 from 2:00 PM to 5:00 PM: Training concerning collective investment undertakings, management companies of collective investment undertakings and regulated real estate companies.

3 Registration
As last year, registration for the continuous training of approved auditors is done through the FSMA Event application where you can log in via eID or Itsme. On the home page of this application, you simply need to select "Continuous Training for Approved Auditors" from the left-hand menu, enter your details and determine the session(s) you wish to register for.

You can then consult (and if necessary, adapt or cancel) your registration in the application. If you enter your email address during registration (cf. step 2), your certificate of attendance will be sent to you by email. If you do not enter your email address, this certificate will be handed to you at the end of the training. Two days after attending the training, you can also download a copy of your certificate of attendance in the Event application.

Registrations are possible from this Wednesday 2 September 2026. The deadline for registrations is set for Wednesday 21 October 2026 at the latest. Registration is free.

4
These include:

• Auditors who were approved under Article 2 of the FSMA Regulation;
• Auditors who, on the day preceding the entry into force of the FSMA Regulation, were approved under the regulation of the Banking, Finance and Insurance Commission of 21 February 2006 and who, by virtue of Article 21 of the FSMA Regulation, obtained their approval by operation of law on the day of the entry into force of the FSMA Regulation;
• Auditors who were approved by the National Bank of Belgium for the exercise of a commissioner mandate with credit institutions or insurance companies and who, under the simplified procedure provided for in Article 20 of the FSMA Regulation, were approved by the FSMA.