ESMA_QA_2344
15/11/2024
Subject Matter
Audit / certification of CASP financial statements
    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

      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)