2023-03-15

Minimum Content of the Notarial Declaration - External Auditors

The Superintendency of Banks and Other Financial Institutions issued Resolution No. CD-SIBOIF-1129-2-SEP10-2019 to establish the mandatory minimum content for notarial declarations by external auditors. The resolution requires auditors to formally declare their compliance with independence and suitability standards, their knowledge of international financial and auditing norms, and their adherence to banking secrecy and confidentiality obligations. Furthermore, auditors must affirm the truthfulness of all submitted documentation and accept full liability for false testimony under administrative verification.

Nicaragua

Superintendencia de Bancos y de Otras Instituciones Financieras

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