11 maart 2025
The model reports for the prudential reporting as at 31 December 2024 have been updated by the dedicated working group, in close collaboration with the Board and the scientific secretariat.
In line with the publication of the circular NBB_2024_12 on “The accreditation of auditors and audit firms and the cooperation of the accredited statutory auditors” on 16 July 2024, significant adjustments and additions have been made to the model reports for the prudential reporting to the NBB.
These can be detailed as follows:
In addition, a free translation of the model reports for credit institutions and insurance companies in English is provided.
The adjustments to the model reports for the reporting to the FSMA are the following:
The model reports are provided for illustrative purposes only. It is impossible to describe all the facts and circumstances that need to be taken into account when drafting the reports. 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 authorities.
The updated versions, both in “clean” and “track changes”, can be obtained by Veerle Sablon (v.sablon@irefi-iraif.be).
If you would have further questions, do not hesitate to contact her.