Public-interest entities

relating to the reporting of infringements of the Law of 23 July 2016 concerning the audit profession and Regulation (EU) No 537/2014 on specific requirements regarding statutory audit of public-interest entities

Relevant for: Public Oversight of the Audit Profession

Topics: Public-interest entities Whistleblowing

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

Communiqué

Published on: 12 March 2020

List of independent approved statutory auditors and approved audit firms having received less than 15% of the total audit fees from PIEs in Luxembourg in 2019

Relevant for: Public Oversight of the Audit Profession

Topics: Public-interest entities Statutory auditor (réviseur d'entreprises)

Communiqué

Published on: 23 December 2019

Controls requested in the context of prudential supervision from a réviseur d’entreprises agréé

Relevant for: Public Oversight of the Audit Profession

Topics: Public-interest entities

Content Keyword: Public-interest entities