L’ABE publie les orientations relatives à la communication entre les autorités de supervision et les auditeurs (uniquement en anglais)
On 26 July 2016, EBA published its final Guidelines on the communication between competent authorities supervising credit institutions and statutory auditors of those institutions.
Effective communication between the competent authorities and auditors should contribute to fostering financial stability and safety and soundness of the banking system by facilitating the task of supervision of credit institutions. Further convergence of the existing different practices applied across Member States on how competent authorities interact with statutory auditors should contribute to establishing a level playing field between credit institutions, especially those that can pose a higher threat to financial stability.
These Guidelines have been developed in accordance with Article 12(2) of Regulation (EU) No 537/2014 on specific requirements regarding statutory audit of public-interest entities.
The document can be accessed by the following link: