Regulatory Alerts2024-10-03
Added · Updated
CSSF Regulation No 24-07 of 3 October 2024 on Qualifications for Statutory Auditors
The regulation establishes a list of Master’s degrees or diplomas corresponding to equivalent training that satisfy the professional qualification requirements for statutory auditors and approved statutory auditors. It registers specific qualifications from Luxembourg and France, including the Master in Accounting and Audit from the University of Luxembourg, the Master in Management (specialisation in audit) from the Luxembourg School of Business, and the Diplôme supérieur de comptabilité et de gestion (DSCG) from France. Additionally, it registers the approval as Expert-Réviseur from Switzerland, provided the third country ensures reciprocity regarding the recognition of Luxembourg statutory auditor approvals. This regulation repeals CSSF Regulation No 19-04 of 26 April 2019.
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