National legislation

Law of 25 March 2020 (only in French)

amending :
1° the Law of 12 November 2004 on the fight against money laundering and terrorist financing, as amended;
2° the Law of 9 December 1976 on the organisation of the profession of notary, as amended;
3° the Law of 4 December 1990 on the organisation of bailiffs, as amended;
4° the Law of 10 August 1991 on the legal profession, as amended;
5° the Law of 10 June 1999 on the organisation of the accounting profession, as amended;
6° the Law of 23 July 2016 concerning the audit profession, as amended;
in view of the transposition of certain provisions of Directive (EU) 2018/843 of the European Parliament and of the Council of 30 May 2018 amending Directive (EU) 2015/849 on the prevention of the use of the financial system for the purposes of money laundering or terrorist financing, and amending Directives 2009/138/EC and 2013/36/EU.


CSSF Regulation N° 19-04 of 26 April 2019 (only in French)

relating to: 1) the establishment of a list of Master’s degrees or diplomas corresponding to equivalent training which satisfy the requirements referred to paragraphs 1 and 2 of Article 2 of the Grand-ducal Regulation of 14 December 2018 determining the requirements for the professional qualification of réviseurs d’entreprises (statutory auditors) and réviseurs d’entreprises agréés (approved statutory auditors) ; 2) the establishment of a list of approvals referred to in Article 1, point (3) of the Grand-ducal Regulation of 14 December 2018 determining the requirements for the professional qualification of réviseurs d’entreprises (statutory auditors) and réviseurs d’entreprises agréés (approved statutory auditors).


CSSF Regulation N° 19-03 of 26 April 2019 (only in French)

relating to the establishment of a consultative commission for the access to the audit profession.


CSSF Regulation N° 19-02 of 26 April 2019 (only in French)

relating to: 1) the adoption of audit standards in the field of statutory audit under the Law of 23 July 2016 concerning the audit profession;
2) the adoption of standards on professional ethics and internal quality control under the Law of 23 July 2016 concerning the audit profession.


Grand-ducal Regulation of 14 December 2018 (only in French)

determining the requirements for the professional qualification of réviseurs d’entreprises (statutory auditors) and réviseurs d’entreprises agréés (approved statutory auditors)


Grand-ducal Regulation of 21 December 2017 (coordinated version)

relating to the fees to be levied by the CSSF


CSSF Regulation N° 16-13

relating to the reporting of infringements of the Law of 23 July 2016 concerning the audit profession and Regulation (EU) No 537/2014 on specific requirements regarding statutory audit of public-interest entities


CSSF Regulation N° 16-10

organising continuing education of réviseurs d'entreprises (statutory auditors) and réviseurs d'entreprises agréés (approved statutory auditors)


CSSF Regulation N° 16-07

relating to out-of-court complaint resolution


Law of 23 July 2016 (coordinated version) (being updated)

concerning the audit professionMore


Grand-ducal Regulation of 18 December 2009 (coordinated version)

determining the conditions for the recognition of service providers from other Member States in order to carry out any duties exclusively entrusted to "réviseurs d'entreprises" (statutory auditors) by way of free provision of services