Belgian Audit Oversight Board

Constantly improving the audit quality


With whom do we share your data? (CTR)

The Board processes personal data only for the specific purposes for which they have been collected. The personal data collected are under no circumstances case used for commercial purposes.

The Board may share your data:

  • with service providers with which the Board works (e.g. IT service providers, the platform the Board uses for managing newsletters, lawyers or other service providers necessary for the performance of the Board’s tasks). Access by these providers to your data shall be limited to the strictly necessary for their tasks;
  • in the cases provided for by Articles 44 and 45 of the Law of 7 December 2016 (and even if the data in question are not covered by the professional secrecy referred to in said Articles):
    • in cases where the communication of such information is provided for or authorized by or pursuant to the Law and laws governing the Board’s tasks (including the cases referred to in Article 45 of the same Law and including the tasks conferred on the FSMA as part of its role as Secretariat of the Board);
    • during a witness testimony in a criminal case;
    • to report criminal offences to the judicial authorities (in the knowledge that in such a case the Board may publish its decision to report criminal offences to the judicial authorities);
    • as part of administrative or judicial appeals against acts or decisions of the Board and in all other cases in which the Board is a party;
    • in collective or aggregate form, in such a way that you are unable to be identified.

The Board will not pass the personal data of a whistleblower on to the statutory auditor or third parties, unless it is legally obliged to do so or provided the whistleblower has given his or her consent to do so (for more information, see whistleblowing procedure CTR-CSR (only available in French or Dutch)).