Search Results for “Public-interest entities”

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27 Result(s)

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Published on 04.05.2020

Specific requirements for public-interest entities

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Press release

Published on 16.12.2016

Investment funds – Public-interest entities (“PIEs”)

Press release 16/45

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CSSF FAQ

Published on 24.03.2021

FAQ concerning the EU Regulation No 537/2014 relating to the appointment of statutory auditor or audit firms by public-interest entities

Version 1

PDF (259.33Kb)
EU regulation

Published on 16.04.2014

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)

Lien

Link
CSSF regulation

Published on 05.12.2016

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

PDF (95.34Kb)

PDF (94.65Kb)
Communiqué

Published on 12.02.2025

Treatment of fees for sustainability reporting services

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Press release

Published on 04.01.2016

External rotation of audit firms for public interest entities

Press release 16/01

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Guidelines

Published on 30.09.2024

CEAOB guidelines on limited assurance on sustainability reporting

PDF (460.78Kb)
Law

Updated on 01.01.2023 - Published on 23.07.2016

Law of 23 July 2016 (consolidated version)

concerning the audit profession

PDF (287.44Kb)

PDF (317.23Kb)
CSSF circular

Updated on 31.01.2024 - Published on 26.04.2019

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

PDF (523.11Kb)

PDF (457.28Kb)
Communiqué

Published on 23.12.2019

Controls requested in the context of prudential supervision from a “réviseur d’entreprises agréé”

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Press release

Published on 04.05.2016

Audit committee: new challenges

Press release 16/21

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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

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Press release

Published on 29.01.2018

Disclosure of non-financial and diversity information

Press release 18/04

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Communiqué

Published on 12.04.2019

Information to audit committees on the CSSF’s Quality Assurance Report

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Communiqué

Published on 20.12.2018

Audit Committees: Publication of the Assessment Questionnaire

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Communiqué

Published on 16.12.2022

Renewal of the cooperation arrangement between the CSSF and the PCAOB relating to the oversight of audit firms subject to the regulatory jurisdictions of both regulators

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Page
Communiqué

Published on 21.09.2022

The Committee of European Auditing Oversight Bodies (CEAOB) has issued its report aggregating the results of its thematic review on “Materiality in the context of an audit”

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Studies and reports

Published on 21.09.2022

Report on the CEAOB survey – Materiality in the context of an audit

PDF (516.55Kb)

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Search Results for Public-interest entities

Advanced filters

27 Result(s)

Search Entities

Specific requirements for public-interest entities

Investment funds – Public-interest entities (“PIEs”)

FAQ concerning the EU Regulation No 537/2014 relating to the appointment of statutory auditor or audit firms by public-interest entities

Regulation (EU) No 537/2014 of the European Parliament and of the Council of 16 April 2014

CSSF Regulation No 16-13

Treatment of fees for sustainability reporting services

External rotation of audit firms for public interest entities

CEAOB guidelines on limited assurance on sustainability reporting

Law of 23 July 2016 (consolidated version)

Circular CSSF 19/717 (as amended by Circulars CSSF 22/794 and CSSF 24/852)

Controls requested in the context of prudential supervision from a “réviseur d’entreprises agréé”

Audit committee: new challenges

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

Disclosure of non-financial and diversity information

Information to audit committees on the CSSF’s Quality Assurance Report

Audit Committees: Publication of the Assessment Questionnaire

Renewal of the cooperation arrangement between the CSSF and the PCAOB relating to the oversight of audit firms subject to the regulatory jurisdictions of both regulators

The Committee of European Auditing Oversight Bodies (CEAOB) has issued its report aggregating the results of its thematic review on “Materiality in the context of an audit”

Report on the CEAOB survey – Materiality in the context of an audit