Archives: Documents

10 Results

  • CSSF regulation
    Document date: 27 January 2022
    Archived since 4 February 2024

    CSSF Regulation No 22-01 of 11 January 2022 repealed by CSSF Regulation No 24-02 of 26 January 2024

    relating to:
    1) the adoption of auditing 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 or on quality management, respectively, under the Law of 23 July 2016 concerning the audit profession.

    Relevant for: Public Oversight of the Audit Profession
    Topics: Auditing standards Ethical standard Internal Quality Control Standard
  • CSSF circular
    Document date: 27 January 2022
    Archived since 31 January 2024

    Circular CSSF 22/794 repealed by Circular CSSF 24/852

    Update of Circular CSSF 19/717

    Relevant for: Public Oversight of the Audit Profession
    Topics: Annual declaration Approved statutory auditor (réviseur d'entreprises agréé) Audit Committee Audit firm Auditing standards Authorisation Cabinet de révision Cabinet de révision agréé Candidate to the Audit profession Complaint Continuing education Ethical standard Public-interest entities Statutory auditor (réviseur d'entreprises) Third-country audit entities Whistleblowing