239 regulation of the financial market authority (FMA), which amends the regulation on the annex to the audit report
On the basis of § 63 para 5 of the law on banking - Banking Act, BGBl. No. 532/1993, as last amended by Federal Law Gazette I no. 59/2014, is prescribed:
The regulation of the financial market authority (FMA) on the annex to the audit report - AP-VO, BGBl. II No 305/2005, as last amended by regulation BGBl. II no 344/2011, is amended as follows:
1 § 1 para 1 first sentence reads:
"The result of the test in accordance with section 63 para 4, 4a and 6 BWG is to represent Banking Act in an annex to the audit report on the financial statements or in an annex to the audit report pursuant to § 63 paragraph 7 in accordance with the annex to this regulation and to confirm the accuracy by means of signature of the auditor."
2. paragraph 3:
"3. (1) findings, regardless of whether the shortcomings and violations of rules prior to the conclusion of the examination have been fixed, are to represent each stating the relevant Act references in the fields designated in the system. This also applies to the representation of key perceptions, unless this can be associated with a relevant statutory provision in connection.
"(2) as far as in the plant contained test modules on a credit institution, a branch of a credit institution in accordance with article 9, para. 1 BWG or a CRR financial institution in accordance with article 11 para. 1 BWG according to exemptions of the regulations listed in the appendix or as a result of missing transactions do not apply to BWG or article 13, paragraph 1, is this circumstance in the affected test module with"not applicable","no business cases"or an equivalent designation to represent and explain."
The following paragraph 11 is added to § 3. 5:
"(11) section 1, paragraph 1, as well as the system in the version of regulation BGBl. II No. 239/2014 for the first time on business years to apply section 3, that after December 30, 2014 end."
4. the system is: (see attachment)
Ettl Kumpf Müller