EBA欧洲银行-EBA-GL-2016-05-CT-GLs-on-communication-between-CAStatutory-Auditors_6页_233kb

EBA Guidelines Compliance Summary

Core Content

The document presents a compliance table for the EBA Guidelines on communication between competent authorities supervising credit institutions and the statutory auditor(s) and the audit firm(s) carrying out the statutory audit of credit institutions, issued under EBA/GL/2016/05. It outlines the status of compliance for various Member States, EU Institutions, EEA-EFTA States, and European Territories.

Main Points

• Date of Application: The guidelines were applied starting on 31 March 2017.
• Updated Date: The table was last updated on 9 March 2018.
• Compliance Status:
  • Some competent authorities have fully complied with the guidelines.
  • Others intend to comply by specific deadlines.
  • A few competent authorities do not comply and have no intention to do so, citing legal restrictions.

Key Information

Member States

EU Institutions - Agencies

EEA-EFTA States

European Territories under Article 355(3) TFEU

Notes

• The EBA requires national competent authorities to inform them whether they comply or intend to comply with each guideline.
• If a competent authority does not comply, it must provide reasons.
• The EBA does not take responsibility for the accuracy of the information provided by the competent authorities.
• For further details, contact the relevant competent authority or visit the EBA website: www.eba.europa.eu.