Commissaire aux comptes in Luxembourg

Independent oversight of your company's accounts.

HL Audit acts as commissaire aux comptes for Luxembourg companies. Appointed by your shareholders, we supervise the company's operations and report on the annual accounts, fully independent of management.

Request a proposal Our mandate
General meetingAppoints the commissaire
Law of 10 August 1915Legal basis of the mandate
OEC memberOrdre des Experts-Comptables

Statutory oversight, from appointment to the report to shareholders.

Our remit is set by Luxembourg company law: to supervise the company on behalf of its shareholders and to report on the annual accounts presented to the general meeting.

Statutory commissaire mandate

Appointed by your general meeting to supervise the company on behalf of its shareholders.

Examination of the annual accounts

Review of the balance sheet, profit and loss account and notes before they are submitted to the general meeting.

Report to the general meeting

The commissaire's report on the annual accounts and on the proposed allocation of results.

Year-round right of oversight

Access to the company's books, correspondence and minutes throughout the financial year.

Inventory and valuation

Verification of the inventory and of the consistency of valuation methods from one year to the next.

Management report

Review of the directors' report for consistency with the annual accounts.

Special mandate

Commissaire à la liquidation

In a voluntary liquidation, the general meeting appoints a commissaire to examine the liquidator's accounts and report to the shareholders before the liquidator is discharged.

A structured, documented mandate.

The report to shareholders is never a formality. It follows year-round supervision and a methodical examination of the accounts, documented at every stage.

  1. Appointment

    The general meeting appoints the commissaire and sets the term. We confirm our independence from management.

  2. Supervision

    We exercise our right of access to the books, correspondence and minutes across the financial year.

  3. Examination

    We verify the balance sheet, profit and loss account, inventory and valuation methods against the company's records.

  4. Report

    We present the commissaire's report to the general meeting with our conclusions on the annual accounts.

A faithful reading of the accounts begins with understanding the company that produces them.

From Luxembourg structures to international groups.

We act for companies of different sizes and activities, each with a partner who knows its structure.

  • SOPARFI and holdingsParticipation companies
  • Investment vehiclesStructuring entities
  • SMEs and family groupsOwner-managed companies
  • Real estate and private equityAssets and participations
  • Trade and servicesOperating businesses

Independence isn't a stance. It's our mandate.

HL Audit is a human-scale firm where every mandate is led by a partner. That proximity means consistent judgement, real availability and strict confidentiality, supporting the credibility of your accounts before shareholders, banks and authorities.

Talk to a partner

Independence

No tie that could impair our judgement. Independence from management is the essence of the mandate.

Unlimited right of oversight

Supervision of every operation of the company, exercised throughout the financial year.

Professional secrecy

Confidentiality as the foundation of the relationship, in line with our professional obligations.

Proximity, in three languages

A dedicated partner working in English, French and German, responsive to your deadlines.

Understanding the commissaire aux comptes in Luxembourg.

What is a commissaire aux comptes in Luxembourg?
A commissaire aux comptes is the statutory supervisory body appointed by a company's general meeting under the Luxembourg law of 10 August 1915, to oversee the company's operations and report on its annual accounts to the shareholders. It differs from a réviseur d'entreprises agréé, who performs the legal audit of companies that exceed the statutory size thresholds.
When does a Luxembourg company need a commissaire aux comptes?
A public limited company (SA) and certain other forms must appoint a commissaire aux comptes when they are not required to appoint an approved statutory auditor, typically companies that remain below the legal-audit thresholds.
What is the difference with a réviseur d'entreprises agréé?
The réviseur d'entreprises agréé carries out the legal audit under CSSF supervision and issues an audit opinion. The commissaire aux comptes exercises a right of oversight and reports to the general meeting, without issuing an ISA audit opinion. HL Audit acts as commissaire aux comptes.
What is a commissaire à la liquidation?
During a voluntary liquidation, the general meeting appoints a commissaire à la liquidation to examine the liquidator's accounts and report to the shareholders before the liquidator's discharge.
How is the commissaire appointed, and for how long?
The commissaire aux comptes is appointed by the general meeting of shareholders for a term not exceeding six financial years, renewable.
Where is HL Audit located?
HL Audit is based at 60 Avenue de la Liberté, L-1930 Luxembourg, and serves companies throughout the Grand Duchy.

Let's talk about your next general meeting.

Tell us about your company and its financial year-end. We will prepare a clear fee proposal for the commissaire mandate.

contact@hlaudit.lu

Office

60 Avenue de la Liberté
L-1930 Luxembourg

Languages

English, French, German

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