Regulatory Alerts2019-04-26
Circular CSSF 19/717 Update of the General Presentation of the Law of 23 July 2016 and Audit Profession Regulations
The Commission de Surveillance du Secteur Financier issued Circular CSSF 19/717, as amended by Circulars 22/794 and 24/852, to update the general presentation of the Law of 23 July 2016 concerning the audit profession. This regulatory document consolidates and clarifies the legal framework and regulations governing statutory auditors and approved statutory auditors in Luxembourg. It serves as the primary reference for the establishment of consultative commissions, professional qualification requirements, continuing education, and the reporting of infringements related to statutory audit activities.
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