9 mai 2022
As indicated in the IREFI/IRAIF Notice 2022/04, a new model report with respect to the audit of the statistical information of OPC(A) / (A)ICB has been drafted following the publication of a new circular on the cooperation of the accredited auditor to the prudential control of the aforementioned entities as at 16 February 2022.
We hereby provide you with the final version of this model report, both in Dutch and in French. These have been prepared by the dedicated Working Group, in close cooperation with the Board and the scientific secretariat.
These model reports are provided for illustrative purposes only. The accredited auditors will have to use their professional judgement in determining the findings to be highlighted and the conclusions to be expressed to the prudential authority.