12 juillet 2023
The model reports for the prudential reporting as at 30 June 2023 have been updated by the dedicated working group, in close collaboration with the scientific secretariat.
The main adjustments and additions made in comparison with prior year relate to the modification of all legal references in the reports of the stockbroking firms, following the publication of the law of 20 July 2022 on the status and the supervision of stockbroking firms.
The model reports are provided for illustrative purposes only. It is impossible to describe all the facts and circumstances that need to be taken into account when drafting the reports. The accredited auditors will have to use their professional judgement in determining the findings to be highlighted and the conclusions to be expressed to the prudential authorities.
The updated versions, both in “clean” and “track changes”, can be found below.