Regulatory Alerts2021-12-22
Circular CSSF 21/789 as amended by Circular CSSF 23/839: Practical rules for investment fund managers' self-assessment, auditor engagement, and annual reporting
The Commission de Surveillance du Secteur Financier (CSSF) issued Circular 21/789, updated by Circular 23/839, to establish practical rules for investment fund managers. The document mandates the annual submission of a self-assessment questionnaire and defines the engagement of approved statutory auditors. It further specifies the requirements for the annual management letter and separate report drawn up by these auditors.
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