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FAQ on the revised long form report framework introduced by Circulars CSSF 22/821 and 22/827
Following the introduction of the revised long form report and the entry into force of Circulars CSSF 22/821 and 22/827, these FAQ aim at clarifying certain elements of the self-assessment questionnaire (“SAQ”) as well as other aspects of the new framework.
Since the publication of Circulars CSSF 22/821 and 22/827, the CSSF has received questions from credit institutions and branches of credit institutions to which the revised framework applies. As some of the questions received may be of interest for other entities as well, the CSSF has decided to make these questions and answers public.
The FAQ will be regularly updated as required.
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18 April 2023
FAQ on the revised long form report framework introduced by Circulars CSSF 22/821 and 22/827
Version 1CSSF FAQ -
25 October 2022 - Updated on 3 November 2025
Circular CSSF 22/821 (as amended by Circulars CSSF 24/845, CSSF 23/865 and CSSF 25/897)
Long Form Report Practical rules concerning the self-assessment questionnaire to be submitted by institutions Mission and related reports of the statutory auditors (réviseurs d’entreprises agréés)CSSF circular -
27 December 2022
Circular CSSF 22/827
Update of Circular CSSF 07/325, as amended by Circular CSSF 21/765, on provisions relating to credit institutions and investment firms of EU origin established in Luxembourg by way of branches or exercising activities in Luxembourg by way of free provision…CSSF circular