Exemption criteria within the scope of the audit exemption pursuant to Section 89 (1) sentence 3 WpHG
Initiative
Official name
Rundschreiben 02/2023 VBS - Befreiungskriterien im Rahmen der Prüfungsbefreiung gemäß § 89 Abs. 1 S. 3 WpHG
Type
Circular Letter
Level 3 / Other
Initiator
BaFin
Submitted
06.02.2023
Doc. code
02/2023 VBS
Summary
Status
Status
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Current version
Final version
Next step
Entry into force and application
Entry into force
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Application date
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Scope
Relevant for
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Associated initiatives
Level 1
Securities Trading Act (Revised version 1998)
(binding, Main version, DE)
Level 2
–
Level 3 / Other
–
Source: BaFin, 02/2023 VBS, 2023