21. A proportionate approach to the application of these guidelines aims to align the elements of …

A proportionate approach to the application of these guidelines aims to align the elements of the communication between competent authorities and auditors as referred to in Sections 5 and 6 of these guidelines (scope of information shared, form of communication, participants in the communication, frequency and timing of communication, communication with auditors collectively) with the credit institution’s size, internal organisation and nature, scope and complexity of its activities, so that the objective of these guidelines is achieved efficiently.

1. Overview

1.1 References

1.2 Identified Requirements

1.3 Related Standards

2. Identified Requirements

3. Related Standards

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