46. Communication could take place during any phase of the supervisory processes or the audit …

Communication could take place during any phase of the supervisory processes or the audit processes, including one or more of the following:

• a. during the preparation and planning of supervisory inspections (on-site or off-site)
• b. during the performance of supervisory inspections (on-site or off-site)
• c. after completion of supervisory inspections (on-site or off-site)
• d. during the preparation and planning of the statutory audit
• e. before signing of the audit report
• f. after signing of the audit report.

1. Overview

1.1 References

1.2 Identified Requirements

1.3 Related Standards

2. Identified Requirements

3. Related Standards

• EBA - Published by the European Banking Authority at https://www.eba.europa.eu/