Depending on their legal form, certain Luxembourg companies are required to appoint a commissaire aux comptes (statutory supervisory auditor). Appointed by the general meeting, the commissaire is a body of the company vested with a statutory mission of control and supervision. At Ease Advisory, we carry out this mandate in complete independence, in the interest of your shareholders.
What does the mission involve?
The statutory auditor has an unlimited right of supervision and control over all of the company's operations. They may inspect, without removing them, the books, correspondence, minutes and, more generally, all of the company's records. Each year, before the general meeting, the management body makes the annual accounts available to them: the auditor then draws up a report setting out their proposals and stating the method of control adopted, a report made available to the shareholders before the general meeting called to approve the accounts.
Our approach
We carry out our commissaire aux comptes mandate on a regular and independent basis, throughout the financial year. We familiarise ourselves with the company's activity and organisation, examine the corporate books and documents and follow the course of operations. Each year, on the basis of the annual accounts provided to us, we draw up the report intended for the shareholders.
- Ongoing supervision of the company's operations and management
- Control of the accounts and corporate documents
- Verification of the consistency between the accounts and the information provided to shareholders
- Drafting of the report presented to the general meeting
Which companies are concerned?
The obligation to appoint a statutory auditor depends primarily on the company's legal form:
- public limited companies (SA) must appoint at least one statutory auditor, regardless of their size;
- partnerships limited by shares (SCA) must appoint a board of at least three statutory auditors;
- private limited liability companies (SARL and SARL-S) are only required to appoint one when they have more than 60 shareholders.
The commissaire, whether or not a shareholder, is appointed by the general meeting for a term that may not exceed six years, renewable. We help you determine whether your company is concerned, formalise the appointment and carry out the mission in compliance with the applicable rules.
A guarantee of trust
Beyond the legal obligation, the presence of a statutory auditor strengthens the confidence of your shareholders and partners. It reflects the seriousness of your governance and the transparency of your operations. Our independence from the company's management is the very condition of the value of this engagement. Please note: the role of the statutory auditor (commissaire aux comptes) differs from that of the approved statutory auditor (réviseur d'entreprises agréé), who performs an audit of the accounts, and from that of the chartered accountant (expert-comptable), who provides advice and assistance.