How to apply?

Registration procedure

 

European auditors' oversight bodies, together with the European Commission, recognise the importance of implementing practical arrangements which do not overburden third-country audit firms and which follow, as far as possible, a common approach across the EU/EEA.

 
In this regard, EU audit regulators have worked together in order to develop, as far as national regulatory systems allow, common registration arrangements amongst Member States. Accordingly, third-country audit entities will be able to use "common application forms and guidance material" when they apply for registration in Member States.

 
The registration of third-country audit entities shall be carried out in each individual Member State. Therefore, the registration of third-country audit entities remains necessary in each Member State. These entities still have to apply separately for each registration with the competent oversight authorities.

 
A third-country audit entity that wishes to register with the CSSF should apply:

  • using "Form A (LU)", where the audit entity’s home country has been declared “equivalent” or where the transitional arrangements apply;
  • using "Form B (LU)", where the full registration requirements of Article 45 apply.

We invite you to read the detailed guidance notes and FAQ in order to help you decide on the type of registration regime that applies to you. Guidance and FAQ are available under section Forms. 


To apply for registration, a third-country audit entity must complete and submit the relevant registration forms, including all applicable annexes indicated in the forms. The forms may be downloaded under section “Forms” of this website, completed electronically and sent to the CSSF by email to public.oversight@cssf.lu. These forms must also be signed and sent to the CSSF by post.

  
The CSSF will inform the applicant on the approval or rejection of the registration application. The necessary information about the registered entity will be published in the register kept by the CSSF.

 

Registration Fee

 
A registration fee is payable on application and on each anniversary of the registration date. For detailed information on the payment of the registration fees, please refer to the guidance note "REG TC LU".