FMA suspends SFDR audit for the 2025 financial year

04.12.25 Supervision and Regulation
The Financial Market Authority Liechtenstein (FMA) reacts to the latest communication of the EU Commission of November 20, 2025 on simplifying the transparency rules for sustainable financial products and the announced fundamental revision of the SFDR rules.

Commission simplifies transparency rules for sustainable financial products

 

The FMA has decided to postpone the SFDR audit for the 2025 financial year. This means that SFDR audits by external auditors will no longer be required for 2025.

 

What does this mean for financial intermediaries and audit firms?

  • No SFDR audit report is to be submitted by the external auditors for the 2025 financial year.

With this measure, the FMA is deliberately reacting quickly in order to avoid additional costs for market participants. The legal basis remains unchanged; this is a postponement, not an abolition of the audit obligation. The FMA will inform market participants immediately as soon as further decisions on the future structure of the SFDR audit from the 2026 financial year are available.

 

This content has been translated using a fully automated machine translation tool. Some content may not be accurately translated. More information.


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