Public register

In accordance with Article 12 of the Law of 23 July 2016 concerning the audit profession, the CSSF is the competent authority for the public oversight of the audit profession and, in this regard, it administers the public register in which all réviseurs d’entreprises agréés (approved statutory auditors) and cabinets de révision agréés (approved audit firms) are entered, including audit firms approved in another Member State registered in accordance with Article 6 of the above-mentioned law and third-country auditors and audit entities registered pursuant to Article 57 of this law.

 
Only réviseurs d’entreprises agréés (approved statutory auditors), cabinets de révision agréés (approved audit firms) and audit firms approved in another Member State (provided that the key audit partner carrying out the engagement on behalf of the audit firm is a réviseur d’entreprises agréé (approved statutory auditor)) are authorised to carry out statutory audits.

 
Registration as third-country audit entities and third-country auditors does not give approval to perform statutory audits pursuant to Article 1, point (34) of the Law of 23 July 2016 concerning the audit profession.

 
Any change to the information in the public register must be notified to the CSSF within eight working days following the change.