The duty of cooperation of accredited auditors of public open-ended undertakings for collective investment
This circular FSMA_2022_08 (available in French and 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.