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
The Commission de Surveillance du Secteur Financier issued Circular CSSF 25/903 to update Circular CSSF 24/850 regarding regulatory obligations for support Payment Financing Services entities. This amendment establishes practical rules for the annual submission of descriptive reports and self-assessment questionnaires by these entities. It further mandates the engagement of approved statutory auditors and defines requirements for the annual management letter and separate report.
Published on 23 December 2025
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CSSF circular
Update of Circular CSSF 24/850 on the practical rules concerning the descriptive report and the self-assessment questionnaire to be submitted on an annual basis by support PFS, as well as the engagement of the réviseurs d’entreprises agréés (approved statutory auditors) of support PFS and practical rules concerning the management letter and the separate report to be drawn up on an annual basis.
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Updated on 23 December 2025
Circular CSSF 24/850 (as amended by Circular CSSF 25/903)
Practical rules concerning the descriptive report and the self-assessment questionnaire to be submitted on an annual basis by support PFS. Engagement of the réviseurs d’entreprises agréés (approved statutory auditors) of support PFS and practical rules concerning the management letter and…
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