Regulatory Alerts2024-01-31
CSSF Regulation No 24-02 of 26 January 2024 on Auditing Standards, Professional Ethics, and Quality Management
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.
Published on 31 January 2024
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CSSF regulation
relating to:
the adoption of auditing standards in the field of statutory audit under the Law of 23 July 2016 concerning the audit profession;
the adoption of standards on professional ethics and quality management under the Law of 23 July 2016 concerning the audit profession
Lien
PDF (474.86Kb)
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CSSF Regulation No 22-01 of 11 January 2022 repealed by CSSF Regulation No 24-02 of 26 January 2024
relating to: 1) the adoption of auditing standards in the field of statutory audit under the Law of 23 July 2016 concerning the audit profession; 2) the adoption of standards on professional ethics and internal quality control or on quality…
Lien
PDF (657.18Kb)