Regulatory Alerts2026-02-18
Requirements Applicable to Special Approved Statutory Auditor for Credit Institutions Issuing Covered Bonds
The CSSF issued this circular to establish the specific requirements applicable to special approved statutory auditors for credit institutions issuing covered bonds. This regulatory guidance complements CSSF Regulation N° 25-03 and Circular CSSF 25/895 regarding the activity of issuing covered bonds and related information transmission. It defines the professional standards and obligations for auditors involved in the covered bond issuance process under the Law of 8 December 2021.
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