ESMA_QA_2344

Status: ✅ Answer Published

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Regulatory Context

Level 1 Regulation: MiCA

Topic: Crypto-Asset Service Provider (CASP)

Subject Matter: Audit / certification of CASP financial statements

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Question

Submission Date: 15-11-2024

Are CASPs required to get their financial statements audited on an annual basis in order to calculate their own fund requirements?

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.

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ESMA Answer

Answer Date: 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.

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This document was automatically extracted from the ESMA EMIR Q&A database.