Procedure to obtain the title

Natural persons

 
Upon written application, the CSSF grants the title ”réviseur d’entreprises” to:

  • candidates who have passed the examination of professional competence;
  • candidates referred to in Article 1, points (2) and (3) of the Grand-ducal Regulation of 14 December 2018 establishing the qualification requirements of réviseurs d’entreprises ("GDR access to the profession") who have been authorised by the CSSF and who have completed the complementary training certificate.

To obtain the title, the persons concerned must submit a written application to the CSSF attaching:

  • the form "Réviseurs d'entreprises - Registration";
  • the certificate of the examination of professional competence or the professional competence diploma for trainee candidates;
  • the complementary training certificate for candidates referred to in Article 1, points (2) and (3) of GDR access to the profession;
  • an extract of the police record less than 3 months old;
  • the form “Declaration of honour for single practitioners”;
  • a proof of the existence of their professional establishment in Luxembourg (to be able to exercise the activities referred to in Article 1(34), subparagraphs 1, letter b), and 2) (certificate from the employer or from the cabinet de révision (audit firm))

Not later than eight working days as from receiving the written request and provided that the file containing the information necessary to verify the prerequisites is complete, the CSSF grants, via mail, the title of “Réviseur d’entreprises” or notifies its refusal to grant this title. The letter granting the title includes the personal ID number allocated to the réviseur d’entreprises (statutory auditor) by the CSSF, which must be indicated in all subsequent exchanges with the CSSF.

 
The personal ID number allocated by the CSSF is a unique and permanent number.

 

 
Legal persons

 
The legal persons wishing to receive this title must send an email to the CSSF to supaudit@cssf.lu requesting a personal ID number and attach:

  • the articles of incorporation of the company;
  • an extract of the Registre de Commerce et des Sociétés (trade and companies register) less than 3 months old;
  • the register of shareholders/partners.

On the basis of this information, the CSSF carries out an initial check of the conditions laid down in the Audit Law for obtaining the title and communicates, via return email, the personal ID number allocated to the audit firm.

 
On the basis of this ID number, the legal persons must fill in the form "Audit firms - Registration" and attach it to their application to be transmitted through the portal Guichet.lu:

 
For the legal person:

  • the form “Declaration of honour for audit firms”;
  • an extract of the Registre de Commerce et des Sociétés (trade and companies register), less than 3 months old (this extract must be provided to the CSSF on an annual basis);
  • a proof of the filing of the annual accounts.

For all the members of the administrative or management body of the entity:

  • a copy of an ID document;
  • a curriculum vitae;
  • a recent extract of the police record; and
  • the form “Declaration of honour for single practitioners”.

Not later than eight working days as from receiving the written request and provided that the file containing the information necessary to verify the prerequisites is complete, the CSSF grants, via mail, the title of “Cabinet de révision” or notifies its refusal to grant this title. The letter granting the title includes the personal ID number allocated to the cabinet de révision (audit firm) by the CSSF, which must be indicated in all subsequent exchanges with the CSSF.

 
The personal ID number allocated by the CSSF is a unique and permanent number.