Regulatory Alerts2021-03-12
CSSF Circular 21/768: Updates to Statutory Auditor Rules for Investment Firms and EU Branches in Luxembourg
The Commission de Surveillance du Secteur Financier (CSSF) issues Circular 21/768 to update regulatory frameworks for statutory auditors and EU-origin financial institutions operating in Luxembourg. The circular revises Circular 03/113 to establish updated practical rules governing the role of approved statutory auditors within investment firms. It also amends Circular 07/325 to align supervisory provisions for EU branches and cross-border service providers with recent changes to CSSF Regulation No 12-02.
Published on 12 March 2021
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CSSF circular
Update of Circular CSSF 03/113, as amended by Circular CSSF 10/486, on the practical rules concerning the role of réviseurs d’entreprises (statutory auditors) in investment firms and communication relating to Circular CSSF 07/325 (as amended by Circular CSSF 21/765) on the provisions relating to credit institutions and investment firms of EU origin established in Luxembourg by way of branches or exercising activities in Luxembourg by way of free provision of services following the amendments made to CSSF Regulation No 12-02.
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Related documents
21 October 2003
Updated on 6 February 2024
Circular CSSF 03/113 (as amended by Circulars CSSF 10/486, CSSF 21/768 and CSSF 24/853)
Practical rules concerning the role of the réviseurs d’entreprises agréés (approved statutory auditors) in investment firms
PDF (108.38Kb)
PDF (100.5Kb)