The Capital Markets Board (“the Board”) issued the Communiqué on the Management of Information Systems (VII-128.9) (“Management Communiqué”) and the Communiqué on the Independent Auditing of Information Systems (III-62.2) (“Audit Communiqué”), which both entered into force following their publication in the Official Gazette on 5 January 2018.
The Management Communiqué regulates the establishment and running of all information systems of all organizations falling within its scope, and the Audit Communiqué regulates the inspection of these systems by third parties. The Audit Communiqué does not envisage an independent audit obligation for all institutions falling within the scope of the Management Communiqué, and publicly listed partnerships fall outside the scope of mandatory audits.
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