3 februari 2025

We hereby provide you with the overview of the attention points that could influence your audit procedures as of 31 December 2024. These attention points have been compiled in the context of the current legal and regulatory framework of cooperation of the accredited auditors to the prudential supervision by the FSMA and the NBB. 

The supervisory authorities and the chairs of the different working groups, supported by the scientific secretariat, have contributed to this letter.

Should you have any questions regarding this document, please do not hesitate to contact me, any member of the Board or Veerle Sablon.

Gerelateerd

Notice IREFI 2025/02: Regulations of the National Bank of Belgium of 16 July 2024 on the accreditation of auditors and audit firms

IREFI Notice 2024/07: Composition of the IREFI working groups

IREFI Notice 2024/06: Update model reports prudential reporting 30 June 2024