Laws, regulations and other texts

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The CSSF

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Professionals of the financial sector (PFS)

Resolution

Payment institutions/electronic money institutions

 

CSSF Regulation N° 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


CSSF Regulation N° 16-12 (only in French)

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


CSSF Regulation N° 16-11 (only in French)

relating to: 1) the establishment of a list of Master’s degrees or diplomas corresponding to equivalent trainings which satisfy the requirements referred to in Article 2(1) and (2) of Grand-ducal Regulation of 9 July 2013 determining the requirements for the professional qualification of réviseurs d’entreprises (statutory auditors) and réviseurs d’entreprises agréés (approved statutory auditors), as amended
2) the establishment of a list of approvals referred to in Article 1, Section D of Grand-ducal Regulation of 9 July 2013 determining the requirements for the professional qualification of réviseurs d’entreprises (statutory auditors) and réviseurs d’entreprises agréés (approved statutory auditors)


CSSF Regulation N° 16-10 (only in French)

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


CSSF Regulation N° 16-09

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


CSSF Regulation N° 16-07

relating to out-of-court complaint resolution


Law of 23 July 2016

concerning the audit profession


Grand-ducal Regulation of 28 October 2013

relating to the fees to be levied by the CSSF


Grand-ducal Regulation of 9 July 2013 (only in French)

determining the requirements for the professional qualification of réviseurs d’entreprises (statutory auditors) and réviseurs d’entreprises agréés (approved statutory auditors)


Grand-ducal Regulation of 18 December 2009 (being updated)

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