2009-12-18

Grand-ducal Regulation of 18 December 2009 on the recognition of service providers from other Member States for statutory audit duties

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.

Commission de Surveillance du Secteur Financier logo

Luxembourg

Commission de Surveillance du Secteur Financier

Click to view thumbnail

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

23 July 2016

Updated on 3 April 2026

Law of 23 July 2016 (consolidated version)

concerning the audit profession

PDF (405.55Kb)

PDF (448.39Kb)

26 April 2019

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)

27 January 2022

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Circular CSSF 22/794 repealed by Circular CSSF 24/852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)