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Amendment Of The Regulation On The Annex To The Audit Report

Original Language Title: Änderung der Verordnung über die Anlage zum Prüfungsbericht

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239. Regulation of the Financial Market Supervisory Authority (FMA) amending the Regulation on the Annex to the Audit Report

Pursuant to Section 63 (5) of the Banking Act-BWG, BGBl. No. 532/1993, as last amended by the Federal Law BGBl. I No 59/2014, shall be arranged:

The Regulation of the Financial Markets Authority (FMA) on the annex to the audit report-AP-VO, BGBl. II No 305/2005, as last amended by the BGBl Regulation. II No 344/2011, shall be amended as follows:

1. § 1 (1) first sentence reads as follows:

" The result of the examination in accordance with § 63 (4), 4a and 6 of the Federal Elections Act is to be presented in an annex to the audit report on the annual financial statements or in an annex to the audit report pursuant to section 63 (7) of the Federal Elections Act (BWG) in accordance with the annex to this Regulation and confirm the correctness by means of the signature of the examiner. "

2. § 3 reads:

" § 3. (1) Propositions, whether or not the deficiencies and violations of regulations have been remedied before the completion of the audit, are in the Annex shall be presented in the fields marked for this purpose, indicating the relevant legal references. This also applies to the presentation of essential perceptions, provided that they can be associated with a relevant legal provision.

(2) Insofar as the test modules contained in the installation on a credit institution, a branch of a credit institution pursuant to § 9 para. 1 BWG or a CRR-Finanzinstitut according to § 11 (1) BWG or § 13 (1) BWG according to exceptional provisions of the Annex , or as a result of a lack of business transactions, this circumstance is "not applicable" in the test module concerned, "no business cases" or an equivalent marking, and can be explained. "

(3) The following paragraph 11 is added to § 5:

" (11) § 1 para. 1, § 3 as well as the annex in the version of the Regulation BGBl. II No. 239/2014 shall be applied for the first time on financial years ending after 30 December 2014. "

4. Annex is: (see Annex)

Ettl Kumpfmüller