Regulatory Alerts2026-02-18
Added · Updated
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.
Published on 18 February 2026
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CSSF circular
Requirements applicable to special réviseur d’entreprises agréé (approved statutory auditor) for credit institutions issuing covered bonds
PDF (233.93Kb)
Related documents
31 July 2025
CSSF Regulation N° 25-03 of 25 July 2025
relating to the activity of issuing covered bonds
Lien
PDF (185.84Kb)
31 July 2025
Circular CSSF 25/895 (only in French)
Information to be transmitted as part of the issue of covered bonds in accordance with the Law of 8 December 2021
PDF (280.69Kb)