ESMA_QA_2344

Status: ✅ Answer Published

Link to ESMA Q&A tool: https://www.esma.europa.eu/publications-data/questions-answers/2344

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Regulatory Context

Regulation : MICA

Level 1 Regulation: MiCA

Level 2 Regulation: No information available

Level 3 Regulation: No information available

Topic: Crypto-Asset Service Provider (CASP)

Subject Matter: Audit / certification of CASP financial statements

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Question

Submission Date: 15 November 2024

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

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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.