2022-10-25

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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Luxembourg

Commission de Surveillance du Secteur Financier

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Published on 25 October 2022

Updated on 3 November 2025

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CSSF circular

Long Form Report Practical rules concerning the self-assessment questionnaire to be submitted by institutions Mission and related reports of the statutory auditors ( réviseurs d’entreprises agréés )

PDF (201.46Kb)

PDF (200.84Kb)

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