Regulatory framework

Long Form Report – Practical rules concerning the self-assessment questionnaire to be submitted by investment firms – Mission and related reports of the réviseurs d’entreprises agréés (approved statutory auditors)

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Professional standard

Published on 31.01.2024

Luxembourg supplement to ISQM 1

PDF (203.55Kb)

Professional standard

Published on 31.01.2024

Luxembourg supplement to ISQM 2

PDF (174.35Kb)

Professional standard

Published on 31.01.2024

PDF (440.23Kb)

CSSF regulation

Published on 31.01.2024

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

Lien

PDF (474.86Kb)

Professional standard

Published on 31.01.2024

Luxembourg supplement to ISQM 1 – retention of the working papers of the “réviseur d’entreprises agréé” (approved statutory auditor)

PDF (212.68Kb)

CSSF circular

Published on 25.01.2024

Circular CSSF 24/851

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

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PDF (1.55Mb)

RTS

Published on 22.01.2024

Commission Delegated Regulation (EU) 2024/358 of 29 September 2023

supplementing Regulation (EU) 2020/1503 of the European Parliament and of the Council with regard to regulatory technical standards specifying requirements on credit scoring of crowdfunding projects, pricing of crowdfunding offers, and risk management policies and procedures

Lien

Link

EU regulation

Published on 19.01.2024

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

Lien

Link

CSSF circular

Updated on 23.12.2025 - Published on 19.01.2024

Circular CSSF 24/850 (as amended by Circular CSSF 25/903)

Practical rules concerning the descriptive report and the self-assessment questionnaire to be submitted on an annual basis by support PFS.

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.

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