Regulatory Alerts2023-12-21
Added · Updated
Instruction No. 18/2023 on Methodological Procedures for External Auditors of Financial Institutions
The National Bank of Angola issued Instruction No. 18/2023 to establish accounting information reporting requirements and methodological procedures for external auditors of banking and non-banking financial institutions. The directive mandates annual submission of accounting reports by April 30, with non-banking institutions subject to the requirement only if their total assets exceed Kz 4 billion. Non-compliance with these reporting and audit standards constitutes a punishable offense under the General Regime of Financial Institutions Law.
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