ESMA · ESMA_QA_2344 Answer Published

Audit / certification of CASP financial statements

Regulation
MiCA
Topic
Crypto-Asset Service Provider (CASP)
Submitted
2024-11-15
Answered
2024-12-12
Browse MiCA Crypto Registry → More Q&As on this regulation →

Question

Are CASPs required to get their financial statements audited on an annual basis in order to calculate their own fund requirements?

Answer

Yes, CASPs should get their financial statements audited by an independent auditor on an annual basis. The exception to this is where the validation of financial statements by a specific national supervisor is allowed for in the national law of a CASP’s home Member State.
View original on European Securities and Markets Authority ↗

This Q&A is published by European Securities and Markets Authority and is non-binding. It does not constitute legal advice. Updated weekly from official ESA sources.

Similar Q&As

Authorisation and supervision of CSPs

Answered 2023-03-26

Minimum capital requirements for CASPs

Answered 2024-12-12

Application of SCA for confirmation of funds requests made by a PISP

Answered 2023-01-27

Annually conducted audit under Commission Delegated Regulation (EU) 2016/957

Answered 2026-05-08

Reporting Templates, Financial Stability Reporting

Answered 2024-10-17

More Q&As on this topic

Crypto-Asset lending services under MiCA

Answered 2026-06-18

Perimeter of advice under MiCA compared to MiFID II

Answered 2026-06-18

Overlap between offers of crypto-assets and placing

Answered 2026-02-18

Clarification on Withdrawal Requirements under Article 75 of MiCA for CASPs

Answered 2026-02-18

Payouts in fiat currency by CASPs in the context of exchange services

Answered 2026-02-18

📋 Track EU financial regulation continuously

Forseti monitors EU financial regulation and delivers personalised alerts anchored to verified official sources.

Start free trial → Learn more

14-day free trial. No credit card required.