The Estonian Financial Supervision Authority issued a precept to fund manager Northern Horizon Capital AS (registry code 11025345) requiring it to remedy deficiencies identified during an on-site inspection, with a focus on internal controls and the management of conflicts of interest. The inspection assessed the effectiveness and independence of the firm’s internal controls and the adequacy of measures to avoid and minimise conflicts of interest. Shortcomings were identified in the application and monitoring of internal rules, conflicts of interest were not minimised as required, and weaknesses were found in internal control independence and in the operation of the internal audit function against the applicable requirements. The precept may be appealed to the Tallinn Administrative Court within 30 days of notification of the administrative decision.