FEE Qualification and Market Access Working Party
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1 FEE Qualification and Market Access Working Party Structure and Organisation of the Accountancy Profession Key features Luxembourg Status: March 2012 Contact persons: Guay Michel, IRE, Covering partial information for réviseur d entreprises (auditors) and not for experts- comptables (accountants) Isabelle Lacoste, OEC, ilacoste@oec.lu
2 Luxembourg Flag: Population: approx. 500,000 Capital: Languages: Luxembourg Luxembourgish, French, German In the EU since: Founder Institut des Réviseurs d entreprises (IRE): Ordre des : 2
3 Professions Profession Protected title Reserved activities for Réviseur d entreprises Usual and reserved activities for Experts- Comptables Engagements as provided by laws (réviseur d entreprises agréé) Other contractual engagements may be performed by either réviseur d entreprises or réviseur d entreprises agréés Bookkeeping, preparation of annual accounts and financial analysis of entities: engagements as provided by the Law of 10 June1999 (Article 1) as modified ( publications/espace_public/acc es_%c3%a0_la profession LOI_DU_10_JUIN_1999_TQ_MO DIFIEE_MARS_2011.pdf) 3
4 Supervision Regulated profession Supervision Competent authority Commission de Surveillance du Secteur Financier (CSSF) «réviseurs d entreprises agréés» Ordre des (OEC) Institut des Réviseurs d Entreprises «réviseurs d entreprises» 4
5 Statistics No. of qualified professionals No. of (audit) firms Auditors: 422 of which 222 are chartered Audit firms: 89 of which 64 are chartered +/ physical persons +/- 450 companies No. of trainees +/- 500 trainees Unknown, not listed 5
6 Qualification General initial education steps (without possible exemptions) Academic degree (minimum Master degree) Auditing practice: 3 years Complementary education Academic degree (minimum Bachelor degree) Professional practice: 3 years Complementary education 6
7 Market access resident professionals Registration required Competent authority for registration CSSF Ministère des Classes Moyennes, then OEC Oath required No No Insurance required Professional address required 7
8 Market access professionals from other EU Member States Required procedure Professional establishment Competent authority CSSF Ministère des Classes Moyennes: 8
9 Market access professionals from other EU Member States Aptitude test Competent authority CSSF Ministère des Classes Moyennes : Form 6 papers 3 papers Main Subjects Language Tax law, commercial law, banking and other financial professional law, UCIT law, insurance law, accounting for banks Questions are in French but candidates may respond in Luxemburgisch, French, German or English (prior consent required) Tax law, Labor and social security laws, Commercial law Questions are in French but candidates may respond in French, German (*) or English (*) ( *) prior consent required 9
10 Market access professionals from Third Countries Required procedure Professional establishment Competent authority CSSF Ministère des Classes Moyennes: 10
11 Market access professionals from Third Countries Competent authority Aptitude test CSSF Ministère des Classes Moyennes Form 11 papers 5 papers Main Subjects Language Tax law, commercial law, banking and other financial professional law, UCIT law, insurance law, accounting for banks, ethics, accounting law, consolidated accounts law, labor and social security laws, legal requirements and professionnal standards with regards to statutory audits Questions are in French but candidates may respond in Luxemburgisch, French, German or English (prior consent required) Tax law, Labor and social security laws, commercial law, professional ethics, accounting laws Questions are in French but candidates may respond in French, German (*) or English (*) ( *) prior consent required 11
12 Professional Bodies Professional bodies Institut des Réviseurs d Entreprises (IRE) (FEE member body) Ordre des Experts- Comptables (OEC) (FEE member body) 12
13 FEE Member Bodies IRE OEC Membership By law By law No. of members Réviseurs d entreprises: 422 of which 222 are agréés Cabinets de révision: 89 of which 64 are agréés +/ physical persons : tableau partie 1 +/- 450 companies : tableau partie 3 Date of establishment Oversight authority 28th June June 1999 Ministry of Finance Ministère des Classes Moyennes 13
14 IRE & OEC Involvement in Qualification and Market Access IRE OEC Initial education No No Examination No No Approval and registration Continued Professional Development No but only for «réviseur d entreprises» (non «agréés») IRE is represented within the supervisory body committees Activities IRE No OEC Standard setting Quality assurance Disciplinary measures (other than legal engagements) (other than legal engagements) (other than legal engagements) Peer review process Representation of interests 14
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