Data update of the public register and annual declarations

Réviseurs d’entreprises (statutory auditors), cabinets de révision (audit firms) and audit firms are required to inform the CSSF of any change to their administrative data within eight working days.

 

Moreover, every year in January, the CSSF requests cabinets de révision (audit firms) and réviseurs d’entreprises (statutory auditors) to confirm or to update their personal data via the interactive forms by adding the required supporting documents.

 

Cabinets de révision agréés (approved audit firms) and réviseurs d’entreprises agréés (approved statutory auditors) must also fill in the Annual Appendix which includes statistical data on the number of tasks carried out and the annual declaration of the number of hours of continuing education.

 

As regards the annual procedure for the data confirmation or update, the CSSF proceeds as follows:

  • for cabinets de révision agréés (approved audit firms), the CSSF sends mid-December via email the data included in the register of the CSSF at that time to the primary contact person. The latter must then confirm or update the data via Guichet.lu by using the relevant form and by adding the required supporting documents.
  • for réviseurs d’entreprises agréés (approved statutory auditors), the CSSF sends mid-December via email the data included in the register of the CSSF at that time to all réviseurs d’entreprises agréés (approved statutory auditors). Every réviseur d’entreprises agréé must then confirm or update the data via Guichet.lu by using the relevant form and by adding the required supporting documents.

The Annual Appendix must be sent irrespective of the update of the data by all cabinets de révision agréés (approved audit firms) and all réviseurs d’entreprises agréés (approved statutory auditors) via Guichet.lu (2 separate dispatches).

 

The CSSF expects that the Annual Appendix of the cabinet de révision agréé (approved audit firm) corresponds to the sum of the individual appendixes of the audit firm’s réviseurs d’entreprises agréés (approved statutory auditors).

 

The deadline for receipt of all the forms and required supporting documents is 31 January of every year.