National legislation

CSSF Regulation N° 19-04 of 26 April 2019 (only in French)

relating to: 1) the establishment of a list of Master’s degrees or diplomas corresponding to equivalent training which satisfy the requirements referred to paragraphs 1 and 2 of Article 2 of the Grand-ducal Regulation of 14 December 2018 determining the requirements for the professional qualification of réviseurs d’entreprises (statutory auditors) and réviseurs d’entreprises agréés (approved statutory auditors) ; 2) the establishment of a list of approvals referred to in Article 1, point (3) of the Grand-ducal Regulation of 14 December 2018 determining the requirements for the professional qualification of réviseurs d’entreprises (statutory auditors) and réviseurs d’entreprises agréés (approved statutory auditors).


CSSF Regulation N° 19-03 of 26 April 2019 (only in French)

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


CSSF Regulation N° 19-02 of 26 April 2019 (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° 16-13

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° 16-10

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


CSSF Regulation N° 16-07

relating to out-of-court complaint resolution