Statutory auditor (commissaire aux comptes) in Luxembourg
Your public limited company (SA) must appoint a statutory auditor (commissaire aux comptes) as long as it remains a small undertaking. As a chartered accountant and member of the Luxembourg Order of Chartered Accountants (OEC), INFID Advisory carries out this independent review for SAs, SOPARFIs and SARLs with more than 60 shareholders. Contact us for a quote.
Our statutory auditor engagement:
- Review of the annual accounts and the management report
- Supervision of the company’s operations throughout the financial year
- Review of the half-yearly statement of assets and liabilities
- Statutory auditor’s report to the annual general meeting
- Alerting the general meeting to any irregularity (significant losses, accounts not approved…)
Which companies must appoint a commissaire?
- SAs that do not exceed 2 of the 3 thresholds: €7.5m balance sheet, €15m turnover, 50 employees
- SARLs and SARL-S with more than 60 shareholders, under the same thresholds
- Holding companies and SOPARFIs set up as SAs
- Above the thresholds for 2 financial years: audit by a réviseur d’entreprises agréé
- Term of up to 6 years, renewable
Why entrust us with this engagement?
- Chartered accountant, member of the OEC, with experience in audit and consolidation
- Services in French and English, in Luxembourg-Gare
- Fees on quotation, depending on the size and complexity of the company
