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In forcePension schemes (Vorsorgeeinrichtungen): audit (national)Last checked 13 November 2026

Auditor's reports (VE Revisionsbericht)

A regulatory return listed by the Financial Market Authority Liechtenstein (FMA), Liechtenstein.

The recognised auditor's reports on the pension scheme: the report on the statutory audit to the foundation board, and the report on the supervisory audit, including its risk analysis/audit strategy annex (Anhang G1) and a schedule of findings and recommendations (Anhang 2). Source

The facts

Who files
Auditors recognised for pension schemes, on behalf of schemes with a seat in Liechtenstein. Source
How often
Annual. Source
Deadline
30 June 2026, for the 2025 financial year. Source
Format
PDF, Excel. Reports as PDF (the statutory-audit report uses a template agreed with the Liechtenstein Institute of Auditors); the risk-analysis annex and the findings annex as Excel files, submitted unchanged. Source
How it is filed
Filing route recorded for the FMA: e-Service. See how firms file with the FMA.
Status
In force
Legal basis
Group
Pension schemes (Vorsorgeeinrichtungen): audit (national)

Templates (0)

The library lists no templates for this return.

Narrative reports (plus two Excel annexes); no quantitative FMA form. Source

Validation rules

No published validation rules were found for this return. Not applicable: narrative documents, not a structured return. Source

Public data

No published data from this return was found. No data from this return published by the FMA was found on the pages checked. Source

Official documents (1)

The FMA's own files, with the size and SHA-256 fingerprint of each as downloaded on 13 November 2026, so anyone can tell whether a copy is the same version.

Sources

Every page and document this return's facts were read from.

Knowing exactly what is collected, in what format and under which rules is the first step to real-time supervision. Line4 builds SupTech software for financial regulators that runs checks like these as each return arrives.

Line4's own text, and the way Line4 has collected and arranged these records, are free to reuse under CC BY 4.0. Please credit: “Source: Line4 regulatory submissions library (CC BY 4.0), https://www.line4.ai”. The facts themselves belong to no one. The regulators' document titles, template names, quoted terms and documents belong to them and are not covered by this licence: see FMA's reuse terms. This describes what regulators publish. It is not legal or regulatory advice: always rely on the regulator's own text. Not affiliated with or endorsed by any regulator.

Source: Financial Market Authority Liechtenstein (FMA), https://www.fma-li.li. Documents are linked on the regulator's own site, not hosted here. The plain-English summaries are Line4's own; the FMA does not endorse this library.

Last checked 13 November 2026.