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Changes for statutory auditors

In order to work in the audit profession, the professional must be a holder of the title statutory auditor (réviseur d'entreprises).

The title is conferred to candidates who:

  • meet the legal requirements in terms of theoretical qualification and professional integrity in order to be allowed to take the professional training required;
  • meet the conditions for the professional training and continuing education;
  • have set up a professional establishment in Luxembourg or exercise their profession as a salaried worker in an audit firm.

Since 1 January 2019, within the framework of their professional training, candidates no longer have to keep a training record which previously provided information about the missions performed and the assessments provided by the training supervisor(s).

Moreover, the terms of the examination of professional competence at the end of their training organised by the Financial Sector Supervisory Commission (CSSF) have also changed.

As of now there will only be a single annual session, between 1 September and 30 November, which will include a written and an oral examination. These examinations are taking place independently from one another.

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