Professionals

23 December 2019

The controls requested by the CSSF or the CAA from a réviseur d’entreprises agréé referred to in the articles below:

  • Article 54(1) and (2) of the Law of 5 April 1993 on the financial sector, as amended;
  • Articles 104(4), (5) and 154(3) of the Law of 17 December 2010 relating to undertakings for collective investment;
  • Article 55(3) of the Law of 13 February 2007 relating to specialised investment funds;
  • Article 27(3) of the Law of 15 June 2004 relating to the investment company in risk capital (SICAR);
  • Article 48(4) of the Law of 22 March 2004 on securitisation;
  • Article 90(3) of the Law of 13 July 2005 on institutions for occupational retirement provision in the form of a SEPCAV and an ASSEP;
  • Article 7a(4) and (5) of the Law of 12 July 2013 on alternative investment fund managers;
  • Article 37(2) and (3) of the Law of 10 November 2009 on payment services;
  • Article 95(1) of the Law of 7 December 2015 on the insurance sector;

shall be considered, when provided for public-interest entities, in the context of the provisions of the second subparagraph of Article 4(2) of Regulation (EU) No 537/2014 on specific requirements regarding statutory audit of public-interest entities.