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Circular on the duty of cooperation of accredited auditors

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News article
02/01/2020

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.