ESMA_QA_2344
15/11/2024
Subject Matter
Audit / certification of CASP financial statements
Original question
Are CASPs required to get their financial statements audited on an annual basis in order to calculate their own fund requirements?
ESMA Answer
12-12-2024
Original language
Yes, CASPs should get their financial statements audited by an independent auditor on an annual basis. The exception to this is where the validation of financial statements by a specific national supervisor is allowed for in the national law of a CASP’s home Member State.
Status: Answer Published
Additional Information
Level 1 Regulation
MiCA
Topic
Crypto-Asset Service Provider (CASP)