The Liechtenstein Financial Market Authority has published Directive 2026/1 and Notice 2026/1, setting out updated requirements for special statutory auditing and reporting by auditors, and for the licensing and reporting obligations of special statutory auditors. The Guideline on Special Statutory Auditing and Reporting by Auditors (FMA Guideline 2026/1, RPR) will apply for the first time to the auditing and reporting of financial intermediaries whose financial year ends on or after 1 January 2026. The notice on the licensing of special statutory auditors and their reporting obligations (SRM) enters into force on 1 January 2026 and replaces FMA Notice 2025/1 of 19 November 2024.
Liechtenstein Financial Market Authority 2025-12-31
Liechtenstein Financial Market Authority issues new special statutory audit guideline and replaces auditor licensing notice effective 1 January 2026
The Liechtenstein Financial Market Authority has issued Directive 2026/1 and Notice 2026/1, updating requirements for special statutory auditing and reporting by auditors. The new guidelines apply to financial intermediaries with fiscal years ending on or after 1 January 2026, and replace the previous notice from 2024.