Circular on the duty of cooperation of accredited auditors

The duty of cooperation of accredited auditors of public open-ended undertakings for collective investment

This circular FSMA_2022_08 (available in French and Dutch only) describes the modalities of the accredited auditors’ duty of cooperation in the following areas:

  • activities and reporting of half-yearly and annual financial statements and reports;
  • assessment of the internal control measures and of the reporting about them;
  • reporting to the FSMA, including the reporting layout and the special report;
  • exchange of information between the accredited auditors and the FSMA, including the signalling function.

Source: FSMA

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