SRM and RPR 2026 published

The FMA has published the Guideline on Special Statutory Auditing and Reporting by Auditors (FMA Guideline 2026/1, RPR). This directive 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, 2026.

The FMA has also published the notice regarding the licensing of special statutory auditors and their reporting obligations (SRM). This notice enters into force on January 1, 2026 and replaces FMA Notice 2025/1 of November 19, 2024.

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