Application for access to the audit profession

The candidate to the professional training for réviseur d’entreprises (statutory auditor), must file a request to the CSSF by using the form "Candidate for the profession of the réviseurs d'entreprises - Registration", by selecting the category “trainee” and by attaching:

  • a copy of higher education diploma(s) (certified copy of the diplomas issued by a non-EU institution);
  • originals of the administrative certificates issued by one or more higher education institutions;
  • a copy of the ID/passport;
  • a recent extract of the criminal record;
  • the form “Declaration of honour for single practitioners”.

After receiving the complete file:

  • if the diploma of the candidate is included in the list of diplomas established by means of a CSSF regulation, the CSSF notifies the admission to training within one month;
  • if the diploma of the candidate is not included in this list, a consultative commission will specify the ECTS study points to be completed and the CSSF will notify the admission to the training for candidates who completed at least eight out of the 12 subjects of the administrative certificate within three months following the opinion of the commission.

During the month following the admission, the candidate must confirm his/her registration to the training via mail or email (supaudit@cssf.lu) to the CSSF, countersigned by the maître de stage (person responsible for the training).

  
The starting date of the training may be retroactively effective for a maximum of six months if the trainee had already been employed by a réviseur d'entreprises agréé (approved statutory auditor) or cabinet de révision agréé (approved audit firm) during that period. If the registration confirmation is not received within a month, the training will start on the date of receipt of the confirmation.

 
During the training, the trainee must:

  • inform the CSSF of any change of maître de stage and any interruption or resumption of the training, within one month, by mail or email (supaudit@cssf.lu) countersigned by the maître de stage;
  • complete the complementary training on the legislation applicable in Luxembourg and receive the certificate of complementary training;
  • and then register for the examination of professional competence after a minimum of three years of professional experience.

In order to be exempted, the candidate who has seven or 15 years of experience in the fields of finance, law and accounting must send a request to the CSSF by using the form "Candidate for the profession of the réviseurs d'entreprises - Registration", by selecting the category “7 years” or “15 years” and by attaching:

  • an application letter focusing mainly on the audit activity;
  • the work certificates specifying the activities/engagements carried out during his/her career to justify seven or 15 years of professional experience;
  • a curriculum vitae specifying the career paths;
  • a copy of the ID/passport;
  • the form “Declaration of honour for single practitioners”;
  • a recent extract of the criminal record.

If the exemption is granted, the CSSF invites the candidate to:

  • register to the training (if s/he is not exempted);
  • complete the complementary training on the legislation applicable in Luxembourg (if s/he is not exempted);
  • and then to take the examination of professional competence.