Regulatory Alerts2021-12-22
CSSF Circular 21/790: Practical Rules for UCI Self-Assessment Questionnaires and Auditor Reporting
The Commission de Surveillance du Secteur Financier issued Circular 21/790 to establish practical rules for Luxembourg undertakings for collective investment regarding annual compliance obligations. The regulation mandates the submission of a self-assessment questionnaire and defines the engagement terms for approved statutory auditors, including requirements for management letters and separate annual reports. These provisions replace previous guidelines to standardize audit procedures and enhance regulatory oversight of collective investment undertakings.
Published on 22 December 2021
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CSSF circular
Practical rules concerning the self-assessment questionnaire to be submitted annually by Luxembourg undertakings for collective investment.
The engagement of Luxembourg undertakings for collective investments’ approved statutory auditors and practical rules concerning the management letter and the separate report to be drawn up annually.
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