Documents – Page 18

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.

Relevant for: Support PFS

Topics: AML/CFT Approved statutory auditor (réviseur d'entreprises agréé) Cabinet de révision agréé Cybersecurity Information and communications technology (ICT) Information security Internal governance Operational risk Outsourcing Risk management

List

Document date: 23 December 2025

Summary of expected documents

related to Circular CSSF 24/850

Relevant for: Support PFS

Topics: AML/CFT Approved statutory auditor (réviseur d'entreprises agréé) Cabinet de révision agréé Cybersecurity eDesk Information and communications technology (ICT) Information security Internal governance Risk management

CSSF guidance

Document date: 23 December 2025

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

Relevant for: Support PFS

Topics: AML/CFT Approved statutory auditor (réviseur d'entreprises agréé) Cabinet de révision agréé Cybersecurity eDesk Information and communications technology (ICT) Information security Internal governance Operational risk Outsourcing Risk management

CSSF circular

Document date: 23 December 2025

Circular CSSF 25/903

Update of Circular CSSF 24/850 on the practical rules concerning the descriptive report and the self-assessment questionnaire to be submitted on an annual basis by support PFS, as well as the 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.

Relevant for: Support PFS

Topics: Approved statutory auditor (réviseur d'entreprises agréé) Cabinet de révision agréé Cybersecurity eDesk Information and communications technology (ICT) Information security Internal governance Operational risk Outsourcing Risk management

List

Document date: 23 December 2025

Summary of documents to be submitted on an annual basis

Relevant for: Credit institutions

CSSF circular

Document date: 23 December 2025

Circular CSSF 25/902

Repeal of Circular CSSF 19/731 regarding the documents to be submitted on an annual basis by credit institutions.

Relevant for: Credit institutions

Topics: Supervisory disclosure

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