BAOB’s positions 31/03/2025 Initial insights from the thematic inspections on ISQM 1 at leading PIE audit firms(pdf - 300.07 KB) Files Initial insights from the thematic inspections on ISQM 1 at leading PIE audit firms (pdf - 300.07 KB) 31/03/2025 Initial insights from inspections conducted in 2024 at non-PIE audit firms on the implementation of the ISQM 1 standard(pdf - 313.65 KB) Files Initial insights from inspections conducted in 2024 at non-PIE audit firms on the implementation of the ISQM 1 standard (pdf - 313.65 KB) 31/03/2025 Thematic report – results of the ‘ISQM Survey’ on the implementation of ISQM1 by the non-PIE sector(pdf - 442.12 KB) Files Thematic report – results of the ‘ISQM Survey’ on the implementation of ISQM1 by the non-PIE sector (pdf - 442.12 KB) 23/01/2025 Dialogue with the sector in 2024 (pdf - 719.06 KB) Files Dialogue with the sector in 2024 (pdf - 719.06 KB) 30/05/2024 30 May 2024 - Time of the identification and the verification of the identity of the client and of the client’s beneficial owners and agents(pdf - 545.85 KB) Files AML Recommendation of 30 May 2024 - Time of the identification and the verification of the identity of the client and of the client’s beneficial owners and agents (pdf - 545.85 KB) 25/01/2024 Best practices and highlights of the observations made during quality assurance reviews in 2022 at non-PIE auditors(pdf - 1.08 MB) Files Best practices and highlights of the observations made during quality assurance reviews in 2022 at non-PIE auditors (pdf - 1.08 MB) 18/12/2023 Dialogue with the sector: enriching and to be repeated(pdf - 601.5 KB) Files Dialogue with the sector: enriching and to be repeated (pdf - 601.5 KB) 15/12/2023 Entry into force of the International Standards for Quality Management (ISQM)(pdf - 93.52 KB) Files Entry into force of the International Standards for Quality Management (ISQM) (pdf - 93.52 KB) 17/11/2023 AML Recommendation of 9 November 2023 - Money laundering typologies – Atypical transactions(pdf - 479.34 KB) Files AML Recommendation of 9 November 2023 - Money laundering typologies – Atypical transactions (pdf - 479.34 KB) 07/10/2023 AML Recommendation of 5 October 2023 - Time of the identification and verification of the identity(pdf - 592.09 KB) Files AML Recommendation of 5 October 2023 - Time of the identification and verification of the identity (pdf - 592.09 KB) 21/09/2023 AML Recommendation of 7 September 2023 – Trainee auditors(pdf - 583.44 KB) Files AML Recommendation of 7 September 2023 – Trainee auditors (pdf - 583.44 KB) 22/02/2023 Sectoral risk analysis of ML/FT 2022(pdf - 1.03 MB) Files Sectoral risk analysis of ML/FT 2022 (pdf - 1.03 MB)
