Archives: Documents

10 Results

  • CSSF circular
    Document date: 20 December 2017

    Circular CSSF 17/675

    Adoption of the guidelines of the European Banking Authority on credit institutions’ credit risk management practices and accounting for expected credit losses (EBA/GL/2017/06)

    Relevant for: Credit institutions
  • CSSF circular
    Document date: 26 April 2019

    Circular CSSF 19/717 (as amended by Circulars CSSF 22/794 and CSSF 24/852)

    Update of the general presentation of the Law of 23 July 2016 and of the regulations on audit profession

    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
  • CSSF circular
    Document date: 22 August 2018

    Circular CSSF 18/699

    Update of table Investment Firm (IF) “Persons responsible for certain functions and activities”

    Relevant for: Investment firms