Regulatory Alerts2024-02-06
Added · Updated
Circular CSSF 24/853: Practical Rules for Investment Firms' Long Form Report and Statutory Auditor Missions
The Commission de Surveillance du Secteur Financier issued Circular CSSF 24/853, as amended by Circulars 25/870 and 26/904, to establish practical rules for the Long Form Report submitted by investment firms. This regulation mandates the completion of a self-assessment questionnaire and defines the specific missions and reporting obligations of approved statutory auditors within these entities. The updated framework ensures compliance with supervisory requirements regarding the role of réviseurs d’entreprises agréés in investment firm governance.
Published on 6 February 2024
Updated on 9 January 2026
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CSSF circular
Long Form Report – Practical rules concerning the self-assessment questionnaire to be submitted by investment firms – Mission and related reports of the réviseurs d’entreprises agréés (approved statutory auditors)
PDF (216.53Kb)
Related documents
8 January 2026
Circular CSSF 26/904
Update of Circular CSSF 24/853 on the Long Form Report (as amended by Circular CSSF 25/870) – Practical rules concerning the self-assessment questionnaire to be submitted by investment firms Mission and related reports of the réviseurs d’entreprises agréés (approved statutory…
PDF (322.3Kb)
9 January 2025
Circular CSSF 25/870
amending Circular CSSF 24/853 on the revised long form report for investment firms Long Form Report – Practical rules concerning the self-assessment questionnaire to be submitted by investment firms – Mission and related reports of the réviseurs d’entreprises agréés (approved statutory auditors)
PDF (242.42Kb)
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)