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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The commissaire (statutory supervisor) is the supervisory body of Luxembourg public limited companies, and of certain SARLs, that do not exceed the thresholds requiring a réviseur d'entreprises agréé. The commissaire reviews the annual accounts and reports to the general meeting of shareholders. The function is distinct from the statutory audit, which is performed by a réviseur d'entreprises agréé.
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
Ready to structure your statutory supervisor (commissaire)?
First reply within 24 working hours, from a named adviser. Firm quote within 48 working hours once the scope is defined. NDA on request before any confidential document.
Official sources and verification
This page is published under the editorial responsibility of Mickaël LOC for Financial Services Luxembourg (business permit 10077274). The rules cited should be checked against competent authorities and the circumstances of the case.
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, Financial Services Luxembourg 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.
Request a quote: Statutory supervisor (commissaire)
First reply within 24 working hours, from a named adviser. NDA on request before any confidential document.