Regulatory Alerts2019-01-01
Decree of NBS No 7/2019 laying down the structure of an extended auditor’s report for statutory audits of banks and branches of foreign banks
Národná banka Slovenska issued Decree No 7/2019 to mandate the specific structure of extended auditor’s reports for statutory audits of banks and foreign bank branches. The decree requires reports to contain identification data, an auditor’s information section detailing risk assessments and material findings, and annexes including additional reports and risk mitigation templates. This regulation repeals Decree No 14/2004 and takes effect on 31 December 2019.
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