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Do the financial statements of a crypto asset service provider have to be audited?
Yes. Act No. 747/2004 Coll. on Financial Market Supervision in Section 40, paragraph 2, third sentence, stipulates that the calculation of the annual contribution shall, in appropriate cases, be based on the volume of assets reported in the financial statements audited by an auditor pursuant to Act No. 431/2002 Coll. on Accounting. Since this provision also applies to crypto-asset service providers who obtain a license to provide crypto-asset services from the NBS from 30 December 2024, these entities must have their financial statements audited by an auditor.