Circular CSSF 24/850 (as amended by Circular CSSF 25/903)

Practical rules concerning the descriptive report and the self-assessment questionnaire to be submitted on an annual basis by support PFS.

Engagement of the réviseurs d’entreprises agréés (approved statutory auditors) of support PFS and practical rules concerning the management letter and the separate report to be drawn up on an annual basis.

Link to the communiqué of 23 December 2025

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Circular CSSF 24/850 (as amended by Circular CSSF 25/903)

Related documents

Test rotation plans for the separate report of support PFS grouped by activities/authorisations and risk classification

Structure of the descriptive report

Summary of expected documents

Circular CSSF 25/903

Circular CSSF 19/727 repealed by Circular CSSF 24/850

Circular CSSF 12/544 repealed by Circular CSSF 24/850