Regulatory Alerts2024-01-31
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Update of Circular CSSF 19/717
Circular CSSF 24/852 modifies Circular CSSF 19/717 by incorporating audit, quality management, and ethics standards adopted via CSSF Regulation No. 24-02 of January 26, 2024. It updates Paragraph 8 and the Annexes to align with the July 23, 2016 Audit Law, replacing Circular CSSF 22/794. The document establishes specific Luxembourg supplements for International Standards on Auditing (ISAs) and International Standards on Quality Management (ISQMs), detailing requirements for public-interest entities, group audits, and the European Single Electronic Format (ESEF).
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