GOVERNANCE, 01Aut. 10077274 · 142 Boulevard de la Pétrusse, Luxembourg

Statutory supervisor (commissaire) in Luxembourg, your company's supervisory body.

The commissaire is the supervisory body of a Luxembourg company not required to appoint a réviseur d'entreprises agréé. We perform this function: review of the accounts and report to the general meeting. FSL keeps the accounts and prepares the returns; the statutory audit of accounts is the réviseur d'entreprises agréé's remit, with whom we coordinate.

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In short

The commissaire (statutory supervisor) is the supervisory body of public limited companies, and certain SARLs, that do not exceed the thresholds requiring a réviseur d'entreprises agréé. It reviews the accounts and reports to the general meeting. It is a function distinct from the statutory audit performed by the réviseur.

Reviewed by Mickaël LOCManaging Director · Licensed fiduciary 10077274 · Updated 2026ProfileLinkedIn
Legal basis

The commissaire function is provided by the amended law of 10 August 1915 (notably art. 61 for the SA). Above the size thresholds, the company must appoint a réviseur d'entreprises agréé for the statutory audit, in place of the commissaire.

Key takeaway

  • The commissaire supervises companies not subject to the approved réviseur.
  • It reports to the general meeting on the accounts.
  • Above the thresholds, a réviseur d'entreprises agréé becomes mandatory.

Who this is for

  • Public limited companies (SA) below the réviseur thresholds
  • SARLs required to appoint a supervisory body
  • Holdings and SOPARFIs needing a commissaire
  • Companies seeking an independent commissaire

What we do

  • Acceptance and performance of the commissaire mandate
  • Review of annual accounts and supporting documents
  • Commissaire's report to the general meeting
  • Vigilance over agreements and regularity
  • Coordination with the réviseur if thresholds are exceeded

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FAQ

Frequently asked questions

What is the difference between a commissaire and a réviseur d'entreprises agréé?
The commissaire is an internal supervisory body under the 1915 law for companies below certain thresholds; the réviseur d'entreprises agréé performs the statutory audit of entities that exceed those thresholds. The two functions do not overlap.
Does my company need a commissaire?
An SA must in principle have a supervisory body (commissaire) as long as it is not subject to the réviseur; some SARLs too, depending on size. We check your situation.
Can FSL act as commissaire?
Yes, FSL can accept a commissaire mandate for companies not subject to the réviseur. The statutory audit by an approved réviseur is coordinated with our network.
Does the commissaire audit the accounts?
The commissaire supervises and reports, but does not perform the statutory audit in the sense of the réviseur d'entreprises agréé. Above the thresholds, the réviseur takes over.
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