In accordance with Article 11 of the law of 18 December 2009 concerning the audit profession (the "Audit Law"), the CSSF is the competent authority for the public oversight and, in this regard, it administrates a public register in which all approved statutory auditors and audit firms are entered, including third-country auditors and audit entities registered pursuant to Article 79 of this law.

In accordance with national legislation, only statutory auditors and audit firms which have been approved by the CSSF may carry out statutory audits and the other assignments which are exclusively reserved to them by the Audit Law.

Registration as third-country auditors and third-country audit entities does not give approval to perform statutory audits pursuant to Article 1, paragraph (29) of the law of 18 December 2009 on the audit profession.   

To access the public register, please click here.