2018-12-14

Grand-ducal Regulation of 14 December 2018 on Professional Qualifications for Statutory Auditors

The Grand Duchy of Luxembourg issued this regulation to establish the specific professional qualification requirements for réviseurs d’entreprises and réviseurs d’entreprises agréés. It supersedes the previous 2013 regulation to align with the Law of 23 July 2016 concerning the audit profession. The document defines the educational and competence standards necessary for individuals to practice as statutory auditors in Luxembourg.

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Published on 14 December 2018

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Grand-ducal regulation

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

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