Regulatory Alerts2026-06-23
Added · Updated
Regulation on the Annex to the Audit Report for Electronic Money Institutions
The Financial Market Authority of Austria issued this regulation to mandate the specific format and content of the audit report annex for electronic money institutions under the E-Money Act 2010. It requires auditors to submit standardized electronic data to the Oesterreichische Nationalbank within six months of the financial year's end, detailing findings on consolidation, own funds, loan conditions, and anti-money laundering compliance. The document establishes a structured template for reporting audit results, including provisions for marking inapplicable modules and citing relevant legal references for any identified findings.
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