Circular on the duty of cooperation of accredited auditors of management companies of undertakings for collective investment or alternative investment funds and regulated real estate investment companies
This circular FSMA_2020_01 (available in French - Dutch only) describes the modalities of the accredited auditors' duty of cooperation in the following areas:
- activities and reporting of half-yearly and annual financial statements and reports;
- assessment of the internal control measures and of the reporting about them;
- reporting to the FSMA, including the reporting layout and the special report;
- exchange of information between the accredited auditors and the FSMA, including the signalling function.