Directive 2025/1 and Communication 2025/1 published
27.12.24
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Supervision and Regulation
The FMA has published Guideline 2025/1 on special statutory auditing and reporting by audit offices and Notice 2025/1 on the licensing of special statutory audit offices.
Directive 2025/1
Directive 2025/1 on special statutory auditing and reporting by auditors is to be applied for the first time to the auditing and reporting of financial intermediaries whose financial year ends on or after January 1, 2025.
Notification 2025/1
Notification 2025/1 enters into force on January 1, 2025 and replaces FMA Notification 2022/1 of May 24, 2022.
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