2022-12-23
Added · Updated
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.
Published on 23 December 2022
Updated on 15 November 2023
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CSSF circular
Practical rules concerning the statutory audit mandate of the statutory auditors ( réviseurs d’entreprises agréés )
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PDF (256.13Kb)
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