20091218 Law on audit profession

This free English translation has been prepared solely for information purposes. Only texts published in French in the Official Journal of the Grand duchy of Luxembourg are authentic (www.legilux.lu) LAW OF 18 DECEMBER 2009 ON THE AUDIT PROFESSION AND - transposing Directive 2006/43/EC of the European Parliament and of the Council of 17 May 2006 on statutory audits of annual accounts and consolidated accounts, amending Council Directives 78/660/EEC and 83/349/EEC and repealing Council Directive 84/253/EEC, - organising the audit profession, - amending certain other legal provisions and - repealing the amended Law of 28 June 1984 organising the profession of réviseur d'entreprises. We Henri, Grand Duke of Luxembourg, Duke of Nassau, Having heard Our Council of State; With the assent of the Chamber of Deputies; Having regard to the decision of the Chamber of Deputies of 16 December 2009 and to that of the Council of State of 18 December 2009, to the effect that no second vote is required. Have ordered and do order as follows: TITLE I Transposition of Directive 2006/43/EC of the European Parliament and of the Council of 17 May 2006 on statutory audits of annual accounts and consolidated accounts, amending Council Directives 78/660/EEC and 83/349/EEC and repealing Council Directive 84/253/EEC, and organising the audit profession. Chapter I. Definitions Art. 1. Definitions For the purposes of this Law, the following terms ...