Regulatory Alerts2018-12-14
Added · Updated
Grand-ducal Regulation of 14 December 2018 on Professional Qualifications for Statutory Auditors
The CSSF recognizes the professional qualification of statutory auditors for individuals holding specific Master’s degrees, complementary training certificates, and professional training, or those approved in other EU/EEA Member States or third countries. The regulation mandates a theoretical qualification covering defined subjects with minimum ECTS credits, a complementary training certificate awarded by the University of Luxembourg, and a professional training period lasting between three and seven years. Candidates must pass a professional competence examination consisting of written and oral tests, requiring at least 40% of marks per test and 50% overall, with specific deadlines and attempt limits established for registration and assessment.
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