Audit / certification of CASP financial statements

ESMA Q&A 2344 on Audit / certification of CASP financial statements.

Authority	ESMA
Q&A ID	ESMA_QA_2344
Status	Answer Published
Published	12 December 2024
Legal basis	None mapped
Source	ESMA Q&A

Question

Are CASPs required to get their financial statements audited on an annual basis in order to calculate their own fund requirements?

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Answer

Yes, CASPs should get their financial statements audited by an independent auditor on an annual basis. The exception to this is where the validation of financial statements by a specific national supervisor is allowed for in the national law of a CASP’s home Member State.

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Source: ESMA original document