24 november 2021
The circular NBB_2021_20 of 5 October 2021 relates to the practical aspects with respect to article 36bis of the Royal Decree of 23 September 1992 on the annual accounts of credit institutions, as amended by the Royal Decree of 29 August 2021. In this context we would like to remind the following attention points:
In view of the above, we would suggest our members to proactively contact their clients in order to discuss the requirements and deadlines as stated in the circular and to ensure a smooth process in view of the submission of (updated) application files, including the auditor’s special report.
With respect to the issuance of the accredited auditor’s special report on the application files, a dedicated Working Group of the IRAIF/IREFI is currently drafting the procedures and the model report to be issued. We will keep you informed on the progress and outcome of these activities as soon as possible.
Should you have questions, do not hesitate to contact Veerle Sablon (firstname.lastname@example.org).