Regulatory Alerts2022-10-25
Circular CSSF 22/821: Practical rules for the Long Form Report and statutory auditor self-assessment
The Commission de Surveillance du Secteur Financier issued Circular CSSF 22/821 to establish practical rules for the Long Form Report and the self-assessment questionnaire submitted by credit institutions. This regulation defines the mission, related reports, and agreed-upon procedures for statutory auditors, replacing previous frameworks such as Circular CSSF 01/27. The document has been subsequently updated by Circulars CSSF 23/845, 24/865, and 25/897 to refine these supervisory requirements.
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