2009-12-18
The Grand Duchy of Luxembourg issued this regulation to establish the conditions for recognizing service providers from other EU Member States. It governs the free provision of services by allowing these providers to perform duties exclusively entrusted to statutory auditors within Luxembourg. The framework ensures compliance with professional standards while facilitating cross-border audit service delivery.
Published on 18 December 2009
Updated on 20 June 2017
Email this
Share this on LinkedIn
Share this on Facebook
Grand-ducal regulation
determining the conditions for the recognition of service providers from other Member States in order to carry out any duties exclusively entrusted to réviseurs d’entreprises (statutory auditors) by way of free provision of services
PDF (26.66Kb)
PDF (22.63Kb)
Related documents
Updated on 3 April 2026
Law of 23 July 2016 (consolidated version)
concerning the audit profession
PDF (405.55Kb)
PDF (448.39Kb)
Updated on 31 January 2024
Circular CSSF 19/717 (as amended by Circulars CSSF 22/794 and CSSF 24/852)
Update of the general presentation of the Law of 23 July 2016 and of the regulations on audit profession
PDF (523.11Kb)
PDF (457.28Kb)
Archived on 31 January 2024
Circular CSSF 22/794 repealed by Circular CSSF 24/852
Update of Circular CSSF 19/717
PDF (360.47Kb)
PDF (359.2Kb)