Accounting Services & Audit

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Internal auditor and Audit

The structure of the EUROLUX Group also includes a company specialised in fulfilling the mandate of internal auditor (commissaires aux comptes).

Both the supervision of a public limited company (société anonyme) and the supervision of a limited liability company (société à responsabilité limitée) with more than 60 shareholders are subject to the duty of supervision by one or more internal auditors who may, but need not, be shareholders.

In addition, the legal audit by an approved statutory auditor is mandatory in those companies that exceed two of the following three thresholds at the end of the balance sheet and after two consecutive financial years:

  • Balance sheet total of 4.4 million euros
  • Net sales of 8.8 million euros
  • Average headcount (full-time) of 50 persons.

« Commissaire aux comptes »

The tasks of an internal auditor essentially comprise the monitoring of the company’s business as well as the control of the annual financial statements and the management report.

The monitoring of the company’s business is a task that extends over the entire financial year; it is an unrestricted right to information and supervision. The internal auditor may inspect all documents of the company at any time and prepares a report on his activities addressed to the general meeting every year.

We are pleased to audit the financial statements of your company.

The confirmation of the financial statements we prepare complies with the International Standards on Auditing.

« Reviseurs d'entreprises agréés »

The approved statutory auditor must be independent of the company he is to audit. This may be a natural or legal person who is a member of the Institute of Auditors (Institut des réviseurs d’entreprises).

The auditor’s key responsibility is to express an opinion as to whether the management report is consistent with the financial statements for the financial year and has been prepared in accordance with the legal requirements.

If required, we can refer you to experienced approved statutory auditors (réviseurs d’entreprises agréés).

Compliance and Internal audit:

Furthermore, we are also glad to review – if desired – your internal processes and control procedures and support your internal company auditor in this respect through appropriate and efficient cooperation.

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Legal Mention

Siège social : 196, rue de Beggen, L-1220 Luxembourg
Fiduciaire d’Expertise comptable, inscrit auprès de l’Ordre des Experts-Comptables luxembourgeois
Administrateur délégué : Françoise GOOSSE
Forme juridique : Société Anonyme
Numéro de TVA intracommunautaire : LU14641813
Matricule fiscal : 1990 2203 993
Immatriculée au Registre de Commerce sous le numéro B 34752
Autorisation d’établissement : n°00113087/1