Circular CSSF 19/717 (as amended by Circulars CSSF 22/794 and CSSF 24/852)
Update of the general presentation of the Law of 23 July 2016 and of the regulations on audit profession
Related documents
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23 July 2016 - Updated on 1 January 2023
Law of 23 July 2016 (coordinated version)
concerning the audit profession
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26 April 2019
CSSF Regulation No 19-03 of 26 April 2019
relating to the establishment of a consultative commission for the access to the audit profession.
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14 December 2018
Grand-ducal Regulation of 14 December 2018
determining the requirements for the professional qualification of réviseurs d’entreprises (statutory auditors) and réviseurs d’entreprises agréés (approved statutory auditors)
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18 December 2009 - Updated on 20 June 2017
Grand-ducal Regulation of 18 December 2009 (coordinated version)
determining the conditions for the recognition of service providers from other Member States in order to carry out any duties exclusively entrusted to réviseurs d’entreprises (statutory auditors) by way of free provision of services
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5 December 2016
CSSF Regulation No 16-10
organising continuing education of réviseurs d’entreprises (statutory auditors) and réviseurs d’entreprises agréés (approved statutory auditors)
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5 December 2016
CSSF Regulation No 16-13
relating to the reporting of infringements of the Law of 23 July 2016 concerning the audit profession and Regulation (EU) No 537/2014 on specific requirements regarding statutory audit of public-interest entities
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16 April 2014
Regulation (EU) No 537/2014 of the European Parliament and of the Council of 16 April 2014
on specific requirements regarding statutory audit of public-interest entities and repealing Commission Decision 2005/909/EC (Text with EEA relevance)
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17 May 2006
Directive 2006/43/EC of the European Parliament and of the Council of 17 May 2006
on statutory audits of annual accounts and consolidated accounts, amending Council Directives 78/660/EEC and 83/349/EEC and repealing Council Directive 84/253/EEC
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26 April 2019 - Archived on 14 October 2024
CSSF Regulation No 19-04 of 26 April 2019 repealed by CSSF Regulation No 24-07
relating to: 1) the establishment of a list of Master’s degrees or diplomas corresponding to equivalent training which satisfy the requirements referred to in paragraphs 1 and 2 of Article 2 of the Grand-ducal Regulation of 14 December 2018 determining…
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27 January 2022 - Archived on 31 January 2024
Circular CSSF 22/794 repealed by Circular CSSF 24/852
Update of Circular CSSF 19/717
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26 April 2019 - Archived on 27 January 2022
CSSF Regulation No 19-02 of 26 April 2019 repealed by CSSF Regulation No 22-01
relating to: 1) the adoption of audit standards in the field of statutory audit under the Law of 23 July 2016 concerning the audit profession; 2) the adoption of standards on professional ethics and internal quality control under the Law…
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27 July 2017 - Archived on 26 April 2019
Circular CSSF 17/662 (only in French) repealed by Circular CSSF 19/717