אישורים מיוחדים הנדרשים מרואי חשבון על ידי בנקים וחברות כרטיסי אשראי – חוזר סופי של הפיקוח על הבנקים - לשכת רואי החשבון

חברים וחברות יקרים,

הנדון: אישורים מיוחדים הנדרשים מרואי חשבון
על ידי בנקים וחברות כרטיסי אשראי – חוזר סופי של הפיקוח על הבנקים

הריני לעדכן בהמשך להודעה מיום 17.12.17 בדבר טיוטת חוזר הפיקוח על הבנקים בנושא אישורים מיוחדים מרואי חשבון בנוגע לפעילות לקוחות, שפורסמה ביום 12.12.17 ומנחה את הבנקים ואת חברות כרטיסי האשראי בנושא אישורים כאמור.

הודעה זו הפכה ביום 4.1.18 מטיוטה לנוסח חוזר סופי, בו נאמר במפורש כי "על אישור מיוחד … להיות מנוסח בהתאם לכללים שנקבעו בתקן ביקורת 7 בדבר דוחות מיוחדים של רואי חשבון ותקן ביקורת 70 בדבר "תיקון תקן ביקורת 7 בדבר דוחות מיוחדים של רואי חשבון".

למסמך הפיקוח על הבנקים לחץ כאן

בברכה
יזהר קנה, רו"ח
נשיא לשכת רואי חשבון בישראל

שירותי הלשכה

גופים שעובדים מול הלשכה

© כל הזכויות שמורות 2025

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