The Superintendency of Banks of Panama (SBP) held a roundtable discussion on Rule 3-2025, which introduces key amendments to Rule 4-2010 regarding the external audit of banks.
The event brought together representatives of Certified Public Accounting firms that audit banks within Panama’s banking center, including Grant Thornton, BDO, EY, Deloitte, PwC, and KPMG, to discuss the main changes introduced by the Rule.
Topics addressed included the incorporation of International Standard on Quality Management (ISQM) 1, the definition of situations requiring communication with the regulator, engagement with those charged with governance, review of working papers, among others.
For more information, the Rule is available on our website at www.superbancos.gob.pa (Section: Regulatory Framework)
