3 août 2016

European Banking Authority (EBA) - Press Release
26 July 2016

The European Banking Authority (EBA) published today its final Guidelines on the communication between competent authorities supervising credit institutions and statutory auditors of those institutions. 
Effective communication between the competent authorities and auditors should contribute to fostering financial stability and safety and soundness of the banking system by facilitating the task of supervision of credit institutions. Further convergence of the existing different practices applied across Member States on how competent authorities interact with statutory auditors should contribute to establishing a level playing field between credit institutions, especially those that can pose a higher threat to financial stability.
These Guidelines include an underlying general framework that should underpin effective communication between the competent authorities and the auditors at all times and specify the main elements of effective communication, such as the scope of information shared, the form of communication, the participants in the exchange of information, frequency and timing, and the communication between competent authorities and auditors collectively.
In line with the EBA's mandate, these guidelines have been developed taking into account the current practices of each Member State, as well as other existing international guidance and practices, including the BCBS guidance on 'External audits of banks'. 
Legal basis and background 
These Guidelines have been developed in accordance with Article 12(2) of Regulation (EU) No 537/2014 on specific requirements regarding statutory audit of public-interest entities.


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