Regulatory Alerts2025-12-23
Added · Updated
Circular CSSF 25/903 — Update of Circular CSSF 24/850 on annual reporting and auditor engagement for support PFS
Circular CSSF 25/903 amends Circular CSSF 24/850 by requiring support PFS to transmit the descriptive report, self-assessment questionnaire, and related documents via the CSSF eDesk platform. It adjusts the test rotation plan for approved statutory auditors (REAs) to establish a three-year cycle for entities classified as low risk. The amendments apply to all support PFS classified as category "I" by the CSSF under the Law of 5 April 1993 on the financial sector.
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