Search Results for Entités d’audit de pays tiers

concerning the audit profession

Update of the general presentation of the Law of 23 July 2016 and of the regulations on audit profession

Registration of third-country audit entities
Version 1

Communication from IFIAR (International Forum of Independent Audit Regulators)

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

relating to:

• the adoption of auditing standards in the field of statutory audit under the Law of 23 July 2016 concerning the audit profession;
• the adoption of standards on professional ethics and quality management under the Law of 23 July 2016 concerning the audit profession

relating to:
1) the adoption of auditing 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 or on quality management, respectively, under the Law of 23 July 2016 concerning the audit profession.

for the audit profession
Version 1

relating to: 1) the establishment of a consultative commission for the access to the audit profession, 2) the repeal of CSSF Regulation N° 13-05 on the training log to be presented by candidates réviseurs d’entreprises (statutory auditors) when applying for registration for the examination of professional competence

for third-country auditors and audit entities
Version 1

relating to the establishment of a consultative commission for the access to the audit profession.

In accordance with Annex 2 to Circular CSSF 24/850. This table is a supplement to the summary report on the controls carried out by the internal audit during the previous financial year (RD-5).

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

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

relating to 1) the adoption of audit standards in the field of statutory audit under the Law of 18 December 2009 concerning the audit profession, 2) the adoption of standards in the field of the other missions reserved by the law exclusively to réviseurs d’entreprises agréés under the Law of 18 December 2009 concerning the audit profession, 3) the adoption of standards on professional ethics and internal quality control under the Law of 18 December 2009 concerning the audit profession

relating to 1) the adoption of audit standards in the field of statutory audit under the Law of 18 December 2009 concerning the audit profession, 3) the adoption of standards on professional ethics and internal quality control under the Law of 18 December 2009 concerning the audit profession.

Entry into force of CSSF Regulation N° 11-01 relating to:
1) the adoption of audit standards in the field of statutory audit under the law of 18 December 2009 concerning the audit profession,
2) the adoption of standards in the field of the other missions reserved by the law exclusively to réviseurs d’entreprises agréés under the law of 18 December 2009 concerning the audit profession,
3) the adoption of standards on professional ethics and internal quality control under the law of 18 December 2009 concerning the audit profession.
II. Adoption of the parts “Application and Other Explanatory Material” and “Appendix” of the international standards on auditing and the international standard on quality control

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 of 23 July 2016 concerning the audit profession.

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