Audit IKB reporting obligation available in DLR

Based on the Single Customer View Policy Rule under the deposit guarantee scheme (DGS), banks must submit a report setting out the internal audit department's opinion (Section 11) and an ISAE 3402 type 2 report containing the external auditor's opinion (Section 12). The reports can be submitted together. A single reporting obligation is available for banking groups to submit their reports (a single report for all licenses or separate reports for each license). Newly joined banks for this period will submit a ISAE 3402 type 1 report.

As of 3 May 2021 the Audit IKB reporting obligation is available in DLR. The reporting deadline is 31 August 2021.

The selected banks with a reporting obligation are already informed.