13 janvier 2026
We hereby provide you with an overview of the attention points that could influence your audit procedures as of 31 December 2025. These attention points have been compiled in the context of the cooperation of the accredited auditors to the prudential supervision by the FSMA and the NBB.
The supervisory authorities and the chairs of the different working groups, supported by the scientific secretariat, have contributed to this letter.
The templates of the model reports for prudential reporting as of 31 December 2025 to the NBB and the FSMA are currently being reviewed. The updated versions will be communicated in due course.
On Tuesday 3 February 2026, NBB representatives will present the conclusions of their post implementation review of the first year of application of circular NBB_2024_12 on “The accreditation of auditors and audit firms and the cooperation of the accredited auditors” during an online workshop.
Should you have any questions regarding this document, please do not hesitate to contact me, any member of the Board or Veerle Sablon.