The commissaire aux comptes supervises management and checks the accounts of certain companies. It must not be confused with the approved statutory auditor (réviseur d'entreprises agréé), who performs the statutory audit.
In brief : Role of the commissaire aux comptes in Luxembourg, difference with the approved statutory auditor (réviseur d'entreprises agréé), independence and appointment.
The commissaire is appointed by the shareholders. It checks that the accounts are regular and reports to the general meeting. Independence is essential: the function cannot be combined with certain other roles within the same company.
The approved statutory auditor is an audit professional entered on a register. The commissaire is a function provided by company law, used in companies not subject to statutory audit.
Within its corporate object, STYX Corporate Services may accept a supervisory function provided by company law. We do not offer statutory audit engagements. The mandate is set out in an engagement letter.
STYX Corporate Services holds company mandates and coordinates formalities. The business relationship entry audit is a preliminary diagnosis, not a statutory audit of the accounts. It does not keep books, does not prepare accounts, and provides no statutory audit, domiciliation, or legal or tax advice, and holds no client funds. When a regulated engagement is needed, it refers you to the competent professional: notary, approved statutory auditor, accountant, domiciliation agent.
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