Regulatory Alerts2026-01-08
Added · Updated
Circular CSSF 26/904 — Update of Circular CSSF 24/853 on the Long Form Report and Self-Assessment Questionnaire for Investment Firms
The Commission de Surveillance du Secteur Financier (CSSF) issued Circular 26/904 to update Circular 24/853 regarding the Long Form Report and the self-assessment questionnaire for investment firms. This update, which incorporates amendments from Circular 25/870, establishes practical rules for the mission and related reports of approved statutory auditors (réviseurs d’entreprises agréés). The regulation mandates compliance with these revised procedural standards for the submission of required audit documentation by investment firms.
Published on 8 January 2026
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CSSF circular
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 auditors)
PDF (322.3Kb)
Related documents
6 February 2024
Updated on 9 January 2026
Circular CSSF 24/853 (as amended by Circulars CSSF 25/870 and 26/904)
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)