2024-01-31
The CSSF issued Regulation No 24-02 to adopt auditing standards for statutory audits and standards on professional ethics and quality management under the Law of 23 July 2016. This regulation repeals the previous CSSF Regulation No 22-01 of 11 January 2022, thereby updating the regulatory framework for audit professionals. It establishes the mandatory requirements for audit quality control and ethical conduct in accordance with the governing audit profession law.