Audit Committee

Circular CSSF

Document date: 7 December 2020

Circular CSSF 20/759 (only in French)

Update of Circular CSSF 12/552, as amended by Circulars CSSF 13/563, CSSF 14/597, CSSF 16/642, CSSF 16/647, CSSF 17/655, CSSF 20/750 and CSSF 20/759, on the central administration, internal governance and risk management

Relevant for: Credit institutions

Topics: Accounting Audit Committee Central administration Credit risk Information and communications technology (ICT) Information security Internal governance Market risk Operational risk Outsourcing Risk management

CSSF Guidance

Document date: 7 December 2020

Prudential procedure for the appointment of directors, members of the authorised management and key function holders in investment firms (only in French)

Applicable as from 1 January 2021

Topics Markets in Financial Instruments (MiFID II/MiFIR)

Relevant for: Investment firms

Topics: Accounting Audit Committee Central administration Internal governance MiFID Outsourcing Risk management Whistleblowing

Circular CSSF

Document date: 7 December 2020

Circular CSSF 20/758 (only in French)

on central administration central, internal governance and risk management

Topics Markets in Financial Instruments (MiFID II/MiFIR)

Relevant for: Investment firms

Topics: Accounting Audit Committee Central administration Internal governance MiFID Outsourcing Risk management Whistleblowing

Circular CSSF

Document date: 7 December 2020

Circular CSSF 20/757 (only in French)

Introduction of Circular CSSF 20/758 on central administration, internal governance and risk management, and repeal of Circular CSSF 12/552 for investment firms (as amended by Circulars CSSF 13/563, 14/597, 16/642, 16/647, 17/655 et 20/750) on central administration, internal governance and risk management

Topics Markets in Financial Instruments (MiFID II/MiFIR)

Relevant for: Investment firms

Topics: Accounting Audit Committee Central administration Internal governance MiFID Outsourcing Risk management Whistleblowing

Internal organisation

Document date: 14 October 2020

Operating rules of the Audit Technical Committee (only in French)

Relevant for: Public Oversight of the Audit Profession

Topics: Approved statutory auditor (réviseur d'entreprises agréé) Audit Committee Auditing standards Cabinet de révision agréé Ethical standard Statutory auditor (réviseur d'entreprises)

Form

Document date: 20 December 2018

Questionnaire to Audit Committees

Relevant for: Public Oversight of the Audit Profession

Topics: Audit Committee Public-interest entities

EU Directive

Document date: 17 May 2006

Directive 2006/43/EC of the European Parliament and of the Council of 17 May 2006

on statutory audits of annual accounts and consolidated accounts, amending Council Directives 78/660/EEC and 83/349/EEC and repealing Council Directive 84/253/EEC

Relevant for: Public Oversight of the Audit Profession

Topics: Audit Committee Audit firm Auditing standards Continuing education Professional qualification Third-country audit entities

Law

Document date: 23 July 2016

Law of 23 July 2016 (coordinated version)

concerning the audit profession

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 Continuing education Ethical standard Internal Quality Control Standard Professional qualification Public-interest entities Statutory auditor (réviseur d'entreprises) Third-country audit entities Whistleblowing

Circular CSSF

Document date: 26 April 2019

Circular CSSF 19/717 (only in French)

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

Circular CSSF

Document date: 11 December 2012

Circular CSSF 12/552 (as amended by Circulars CSSF 13/563, 14/597, 16/642, 16/647, 17/655, 20/750 and 20/759)

Central administration, internal governance and risk management

Relevant for: Credit institutions Mortgage credit intermediaries Specialised PFS

Topics: Accounting Audit Committee Authorisation Central administration Credit risk Information and communications technology (ICT) Information security Internal governance Liquidity Market risk Operational risk Outsourcing Risk management

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