Statutory auditor/auditor of third countries

The persons referred to in Article 1, points (2) and (3) of the GDR access to the profession can submit an application to the CSSF in order to obtain the title "réviseur d'entreprises (statutory auditor)".


The persons concerned are requested to transmit the following information to the CSSF in order for the CSSF to analyse the application: 

  • a copy of the authorisation of the candidate's home country or the documents confirming that the candidate fulfils the authorisation requirements in his/her home country;
  • the form "Candidate for the profession of the réviseurs d'entreprises - Registration (independent or employed by a company)";
  • a copy of the ID/passport;
  • the form "Declaration of honour for single practitioners";
  • a recent extract (less than 3 months old) of the criminal record.


If the candidate has an approval recognised as equivalent in Luxembourg (Member State or list established by means of a CSSF regulation for third countries), the CSSF informs him/her of the subjects for which s/he needs to present a complementary training certificate in order to obtain the title.


If the candidate has an approval not recognised in Luxembourg, the CSSF can, following the opinion of a consultative commission: 

  • in case of negative opinion, invite him/her to apply as trainee if the conditions for the access to the training are met;
  • in case of positive opinion, indicate to the candidate the subjects in which s/he must present complementary training certificates in order to obtain the title.