40. Competent authorities should assess the usefulness of organising trilateral meetings, in …

Competent authorities should assess the usefulness of organising trilateral meetings, in particular where in-depth communication is applied. In making this assessment, competent authorities should consider whether:

• a. clarifications from the credit institution’s management body, senior management or audit committee, or a body performing equivalent functions within the credit institution, are deemed necessary for a particular issue to be discussed between competent authorities and auditors
• b. coordination of actions across the competent authority, auditor and credit institution are necessary.

1. Panoramica

1.1 Riferimenti

1.2 Requisiti identificati

1.3 Standard correlati

2. Requisiti identificati

3. Standard correlati

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