Enregistrement des auditeurs et entités d'audit de pays tiers (uniquement en anglais)


The Statutory Audit Directive 2006/43/EC (the "Audit Directive"), as amended by Directive 2014/56/EU, requires that third-country statutory auditors and audit entities* providing an audit report concerning the annual or consolidated accounts to companies incorporated outside the EU/EEA whose securities are admitted to trading on an EU-regulated market should be entered in a public register and subject to a level of regulation equivalent to the minimum required for EU auditors and audit entities.

Article 45 of the Audit Directive sets the regulatory framework for registration of third-country audit entities, for ongoing oversight including the external monitoring of the quality of their audit work, and for investigations and penalties. In this regard, and according to Article 45 of the Audit Directive, third-country audit entities must register with a competent authority in each Member State in which the transferable securities are admitted to trading.

Article 46 of the Audit Directive sets the framework for a possible reliance on a third-country oversight system in Europe, subject to reciprocity. Article 46 permits Member States to exempt third-country audit entities from these requirements if these entities are subject to a system of public oversight, inspection and investigation that has been recognised as equivalent by the European Commission, or if these entities originate from a third country listed in Commission Implementing Decision (EU) 2016/1223 amending Decision 2011/30/EU on transitional arrangements.

In Luxembourg, the CSSF is the competent authority for registration of third-country audit entities.

Specific information on the registration requirements can be found under "Registration requirements".

Details and guidance on how to apply for registration as a third-country audit entity can be found under "Registration procedure".



* The term "third-country audit entity" refers to both single practitioners and audit firms originating from a third country.