Regulatory Alerts2022-12-23
Circular CSSF 22/826 Practical rules concerning the statutory audit mandate of the statutory auditors
The Commission de Surveillance du Secteur Financier issued Circular CSSF 22/826 to establish practical rules governing the statutory audit mandate of approved statutory auditors. This regulation was subsequently amended by Circular CSSF 23/845 to update the requirements for the long-form report and the statutory audit mandate. The document defines the specific obligations and procedural standards that statutory auditors must adhere to when performing their statutory audit duties in Luxembourg.
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