Documents – Page 80

Professional standard

Document date: 31 January 2024

Luxembourg supplement to International Standard on Auditing 600

after 15 December 2023

Relevant for: Public Oversight of the Audit Profession

Topics: Auditing standards

CSSF regulation

Document date: 31 January 2024

CSSF Regulation No 24-02 of 26 January 2024

relating to:

the adoption of auditing standards in the field of statutory audit under the Law of 23 July 2016 concerning the audit profession;
the adoption of standards on professional ethics and quality management under the Law of 23 July 2016 concerning the audit profession

Relevant for: Public Oversight of the Audit Profession

Topics: Auditing standards

CSSF circular

Document date: 31 January 2024

Circular CSSF 24/852 (only in French)

Update of Circular CSSF 19/717

Relevant for: Public Oversight of the Audit Profession

Topics: Auditing standards

Studies and reports

Document date: 30 January 2024

ISQM 1 Implementation – Thematic Report

Relevant for: Public Oversight of the Audit Profession

Topics: Approved statutory auditor (réviseur d'entreprises agréé) Audit Committee Audit firm Auditing standards Cabinet de révision Cabinet de révision agréé Candidate to the Audit profession Internal Quality Control Standard Statutory auditor (réviseur d'entreprises)

Studies and reports

Document date: 29 January 2024

2024 AML/CFT Conference dedicated to Specialised PFS

CSSF

Main topics: Financial crime

Relevant for: Mortgage credit intermediaries Specialised PFS

Topics: AML/CFT Terrorist financing

CSSF circular

Document date: 25 January 2024

Circular CSSF 24/851

Application of the Guidelines of the European Banking Authority on overall recovery capacity in recovery planning (EBA/GL/2023/06)

Relevant for: Credit institutions Investment firms

Topics: Internal governance Risk management

Monthly statistics

Document date: 24 January 2024

Basic statistical data on UCIs – December 2023 (only in French)

Relevant for: Investment funds and vehicles

Administrative sanction

Document date: 24 January 2024

Administrative sanction of 23 October 2023

Administrative sanction imposed on an investment fund manager

Relevant for: Investment fund managers

EU regulation

Document date: 19 January 2024

Council Regulation (EU) 2024/386 of 19 January 2024

establishing restrictive measures against Hamas and Palestinian Islamic Jihad and those who support, facilitate or enable their violent actions

Main topics: Financial crime

Relevant for: Central Securities Depositories (CSDs) Credit institutions Crowdfunding service providers Data Reporting Service Providers (DRSPs) Investment firms Investment fund managers Investment funds and vehicles Mortgage credit intermediaries Payment institutions/electronic money institutions/AISPs Securitisation undertakings Specialised PFS Support PFS

Topics: International sanctions Restrictive measures

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