30 juni 2023

We hereby provide you with the overview of the attention points that could influence your review
procedures as of 30 June 2023. 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 different IRAIF/IREFI working groups, supported by the
scientific secretariat, have contributed to this letter, by providing and drafting the enclosed attention

points.

Today, a Capita Selecta session was organized in close cooperation with the FSMA and the NBB,
detailing some of the topics mentioned in the attached letter. The slides of this training are available

on the ICCI portal (Past events (icci.be)).

The IRAIF/IREFI working group dealing with the model reports has finalized the templates for
prudential reporting as of 30 June 2023 to the NBB and the FSMA. The updated versions will be

communicated shortly.

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