Regulatory Alerts2024-08-29
Added · Updated
Regulation on Supplementing and Amending the Regulation on External Audit of Microfinance Institutions
The Board of the Central Bank of the Republic of Kosovo amended external audit requirements for microfinance institutions by limiting continuous auditor engagement to five consecutive years and mandating a two-year cooling-off period before re-engagement. The regulation also requires approved external auditors to comply with statutory independence rules and permits currently engaged auditors to continue their assignments up to the five-year limit. These amendments integrate with the existing 2013 framework and entered into force on August 30, 2024.
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