ACSe provides independent audit services for clients willing to increase the trustworthiness of their investors, as well as regulatory audits for clients, which are obliged to fulfill specific requirements.
As an auditor in Luxembourg, ACSe's major role is to actively participate in the supervision of professionals in the financial sector, exercised by the Luxembourg Financial Sector Supervisory Body (Commission de Surveillance du Secteur Financier "CSSF").
The CSSF is setting up different guidelines through various number of circulars, to facilitate the active participation in the financial sector of the different actors.
All the CSSF's circulars can be found on the official website: http://www.cssf.lu/
For Banks and other professionals of the financial sector, the current legislation applicable is the Law of April 5, 1993, as well as the CSSF Circular 2001/27 or 2003/113.
The law applicable for the audit of Funds' financial statements is the Law of December 20, 2002, as well as Circular 2002/81.
Please keep in mind that the legislation in Luxembourg is constantly changing and new version of the laws cited above might exist already ! The same applies to the CSSF's circulars !
More information about the current legislation can be found on http://legilux.public.lu/
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