Revision of the IDW auditing standard on EMIR auditing

Topic area:
Status: 23.12.2021 |
Current
Initiative
Official name
Entwurf einer Neufassung des IDW Prüfungsstandards: Prüfung von Systemen nach § 32 WpHG bei nichtfinanziellen Gegenparteien (IDW EPS 920 n.F. (12.2021))
Type
Standards
Level 3 / Other
Initiator
IDW
Submitted
06.12.2021
Doc. code
IDW EPS 920 n.F. (12.2021)
Summary
Status
Status

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Current version
Consultation paper
06.12.2021
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
Amendment of the regulation on OTC derivatives, central counterparties and transaction registers (EMIR Refit) (binding, Amendment, EU)
Second Financial Market Enforcement Act (binding, Amendment, DE)
Level 2
Organisational requirements and operating conditions for investment firms (binding, Amendment, EU)
Regulation on disclosure of voting shares (binding, Supplement, DE)
Level 3 / Other
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Source: IDW, IDW EPS 920 n.F. (12.2021), 2021