Circular CSSF 22/821 (as amended by Circulars CSSF 24/865, CSSF 23/845 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)
Related documents
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3 November 2025
Circular CSSF 25/897
Update of Circular CSSF 22/821 on the Long Form Report, as amended by Circulars CSSF 23/845 and CSSF 24/865
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12 November 2024
Circular CSSF 24/865
Update of Circular CSSF 22/821 on the Long Form Report (as amended by Circular CSSF 23/845)
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23 December 2022 - Updated on 15 November 2023
Circular CSSF 22/826 (as amended by Circular CSSF 23/845)
Practical rules concerning the statutory audit mandate of the statutory auditors (réviseurs d’entreprises agréés)
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14 November 2023
Circular CSSF 23/845
Update of Circular CSSF 22/821 on the long form report and Circular CSSF 22/826 on the statutory audit mandate
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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 1
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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…
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23 March 2001 - Archived on 31 December 2022
Circular CSSF 01/27 (as amended by Circulars CSSF 08/340, 10/484, 11/521 and 21/765) repealed by Circular CSSF 22/821
Practical rules concerning the role of réviseurs d’entreprises (statutory auditors)
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30 January 1996 - Archived on 31 December 2022
Circular IML 96/125 repealed by Circular CSSF 22/821
Supervision of credit institutions on a consolidated basis