Search Results for “Approved statutory auditor (réviseur d'entreprises agréé)”

CSSF circular

Published on 08.12.2020

Circular CSSF 20/760

Repeal of the ad hoc report to be issued by the réviseur d’entreprises agréé (approved statutory auditor) for the reconciliation between the accounts published under LUX GAAP or LUX GAAP with “IAS options” and the final FINREP version

PDF (101.07Kb)

PDF (101.16Kb)

CSSF regulation

Published on 05.12.2016

CSSF Regulation No 16-10

organising continuing education of réviseurs d’entreprises (statutory auditors) and réviseurs d’entreprises agréés (approved statutory auditors)

PDF (79.71Kb)

PDF (80.75Kb)

CSSF circular

Updated on 15.11.2023 - Published on 23.12.2022

Circular CSSF 22/826 (as amended by Circular CSSF 23/845)

Practical rules concerning the statutory audit mandate of the statutory auditors (réviseurs d’entreprises agréés)

PDF (72.2Kb)

PDF (256.13Kb)

CSSF circular

Updated on 11.11.2024 - Published on 25.10.2022

Circular CSSF 22/821 (as amended by Circulars CSSF 24/865 and CSSF 23/845)

Long Form Report
Practical rules concerning the self-assessment questionnaire to be submitted by institutions
Mission and related reports of the statutory auditors (réviseurs d’entreprises agréés)

PDF (203.14Kb)

PDF (196.89Kb)

CSSF circular

Published on 09.01.2025

Circular CSSF 25/870

amending Circular CSSF 24/853 on the revised long form report for investment firms

Long Form Report – Practical rules concerning the self-assessment questionnaire to be submitted by investment firms – Mission and related reports of the réviseurs d’entreprises agréés (approved statutory auditors)

PDF (242.42Kb)

CSSF circular

Published on 06.02.2024

Circular CSSF 24/853 (as amended by Circular CSSF 25/870)

Long Form Report – Practical rules concerning the self-assessment questionnaire to be submitted by investment firms – Mission and related reports of the réviseurs d’entreprises agréés (approved statutory auditors)

PDF (227.82Kb)

CSSF circular

Published on 19.01.2024

Circular CSSF 24/850

Practical rules concerning the descriptive report and the self-assessment questionnaire to be submitted on an annual basis by support PFS.

Engagement of the réviseurs d’entreprises agréés (approved statutory auditors) of support PFS and practical rules concerning the management letter and the separate report to be drawn up on an annual basis.

PDF (287.59Kb)

PDF (290.59Kb)

CSSF circular

Published on 14.11.2023

Circular CSSF 23/845

Update of Circular CSSF 22/821 on the long form report and Circular CSSF 22/826 on the statutory audit mandate

PDF (253.49Kb)

PDF (274.79Kb)

CSSF circular

Published on 22.12.2021

Circular CSSF 21/790

Practical rules concerning the self-assessment questionnaire to be submitted annually by Luxembourg undertakings for collective investment.

The engagement of Luxembourg undertakings for collective investments’ approved statutory auditors and practical rules concerning the management letter and the separate report to be drawn up annually.

PDF (153.34Kb)

PDF (146.06Kb)

CSSF circular

Updated on 26.07.2023 - Published on 22.12.2021

Circular CSSF 21/789 (as amended by Circular CSSF 23/839)

Practical rules concerning the self-assessment questionnaire to be submitted annually by investment fund managers.

The engagement of investment fund managers’ approved statutory auditors and practical rules concerning the management letter and the separate report to be drawn up annually.

PDF (177.26Kb)

PDF (182.53Kb)

Page

Published on 18.11.2024

Business authorisation – Audit profession

Page

Communiqué

Published on 28.01.2025

Examination of professional competence for “réviseurs d’entreprises” (statutory auditors) – 2024 Session

Page

EU recommendation

Published on 06.05.2008

Commission Recommendation of 6 May 2008

on external quality assurance for statutory auditors and audit firms auditing public interest entities

Lien

Link

Page

Published on 06.01.2025

Public Register data update, annual declarations and monitoring of continuing education

Page

Communiqué

Published on 19.01.2024

Publication of Circular CSSF 24/850 defining the documents to be submitted annually by support PFS and their réviseurs d’entreprises agréés (approved statutory auditors)

Page

Technical document

Updated on 16.05.2024 - Published on 19.01.2024

Table of recommendations of the “réviseur d’entreprises agréés” (approved statutory auditor) (Reference CL-11)

As detailed in point 4.2. of Circular CSSF 24/850

PDF (115.82Kb)

Form

Published on 25.10.2022

Agreed-upon procedures to be performed by the statutory auditors as part of the long form report

XLSX (53.34Kb)

CSSF FAQ

Updated on 07.12.2021 - Published on 01.01.2014

FAQ on the recognition of “réviseurs d’entreprises agréés” (approved statutory auditors)

Version 2

PDF (267.42Kb)

PDF (171.17Kb)

Press release

Published on 05.05.2023

List of independent approved statutory auditors and approved audit firms having received less than 15% of the total audit fees from PIEs in Luxembourg in 2022

Press release 23/09

Page

Communiqué

Published on 17.07.2020

Withdrawal of the United Kingdom and EU rules in the field of statutory audit

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Search Results for Approved statutory auditor (réviseur d'entreprises agréé)

Advanced filters

89 Result(s)

Circular CSSF 20/760

CSSF Regulation No 16-10

Circular CSSF 22/826 (as amended by Circular CSSF 23/845)

Circular CSSF 22/821 (as amended by Circulars CSSF 24/865 and CSSF 23/845)

Circular CSSF 25/870

Circular CSSF 24/853 (as amended by Circular CSSF 25/870)

Circular CSSF 24/850

Circular CSSF 23/845

Circular CSSF 21/790

Circular CSSF 21/789 (as amended by Circular CSSF 23/839)

Business authorisation – Audit profession

Examination of professional competence for “réviseurs d’entreprises” (statutory auditors) – 2024 Session

Commission Recommendation of 6 May 2008

Public Register data update, annual declarations and monitoring of continuing education

Publication of Circular CSSF 24/850 defining the documents to be submitted annually by support PFS and their réviseurs d’entreprises agréés (approved statutory auditors)

Table of recommendations of the “réviseur d’entreprises agréés” (approved statutory auditor) (Reference CL-11)

Agreed-upon procedures to be performed by the statutory auditors as part of the long form report

FAQ on the recognition of “réviseurs d’entreprises agréés” (approved statutory auditors)

List of independent approved statutory auditors and approved audit firms having received less than 15% of the total audit fees from PIEs in Luxembourg in 2022

Withdrawal of the United Kingdom and EU rules in the field of statutory audit