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For the second year in a row, Accountancy Europe has performed a survey on the auditor’s reporting of KAMs in the European banking sector. The survey aims to examine the additional value that KAMs reporting has for the auditor’s report and to see if there are any emerging trends or significant changes from the previous year.
This year, Accountancy Europe focuses on the number and types of KAMs that are being reported. Even though it is still early days of reporting on KAMs, the key risks in the banking sector seem to be relatively consistent across Europe.
Full press release on Accountancy Europe
Full survey on Accountancy Europe