Regulatory Alerts2026-01-08
Circular CSSF 26/904 — Update of Circular CSSF 24/853 on the Long Form Report and Self-Assessment Questionnaire for Investment Firms
The Commission de Surveillance du Secteur Financier (CSSF) issued Circular 26/904 to update Circular 24/853 regarding the Long Form Report and the self-assessment questionnaire for investment firms. This update, which incorporates amendments from Circular 25/870, establishes practical rules for the mission and related reports of approved statutory auditors (réviseurs d’entreprises agréés). The regulation mandates compliance with these revised procedural standards for the submission of required audit documentation by investment firms.
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