Study programmes Formation complémentaire des réviseurs d’entreprises

Programme

In order to obtain the Certificate of the Formation complémentaire des candidats réviseurs d’entreprises, the candidate must achieve a minimum grade of 10 out of 20 for each of the courses (UVs).
One teaching unit (UE) is equivalent to 45 minutes.

Course schedule

For the academic year 2023/2024, the courses will be given, subject to the availability of the teachers, on the following days:

  • Mondays from 16.00 to 20.00.
  • Wednesdays: anytime from 8.00 to 20.00, the duration of one Value Unit (course) being 2 to 3 hours
  • Saturdays: from 8.00 to 12.00.

The courses of this program are taught in-person at the Limpertsberg campus.

Responsibility of the duly enrolled candidate:

It is reminded that it is the obligation of each enrolled candidate to regularly check the MOODLE system of the University of Luxembourg in order to consult the schedules of courses and exams, any modification thereto, and other relevant information (in particular the sections entitled “General Information” and “News Forum”).

Each semester, the procedures for accessing the MOODLE system are communicated to duly enrolled candidates via e-mail 8 days before the start of the classes of the relevant semester (without prejudice).

Compulsory attendance in the Formation complémentaire des candidats réviseurs d’entreprises

By applying paragraph 2 point 3 of Article 3 of the Grand-Ducal Regulation of 14 December 2018 (le règlement grand-ducal du 14 décembre 2018 déterminant les conditions de qualification professionnelle des réviseurs d’entreprises et des réviseurs d’entreprises agréés), candidates enrolled in the programme must prove a minimum attendance rate of 66.67% in the courses of the subject(s) in which they wish to take the exam.

In this context, the CSSF provides candidates with a Virtual Badging application, to be downloaded on a mobile phone.
This application allows candidates to document their attendance per course. This policy is applicable as from the summer semester 2019.

Candidates who are unable to justify their attendance will not be authorised by the CSSF to take the selected exam(s).

This procedure applies to all candidates enrolled in the Formation complémentaire des candidats réviseurs d’entreprises regardless of the status of the candidate.

For any questions concerning the technical aspects of this application, please refer to the explanatory note (at your disposal on Moodle) or, if applicable, the IT department of your audit firm.
Should you have any difficulties with this application, please contact the CSSF.

Exam organisation

Exam dates are published on Moodle at least three weeks prior to the first session exams.

The information mentions the date, time and place of each written exam.

A candidate can only attend the retake session of an exam if they have failed the first session exam of the same academic year or if they have been absent from the first session exam due to a validly notified medical reason as described in the Examination Regulation (only absences for illness supported by a medical certificate sent by registered post within 3 working days of the occurrence of the illness will be recognised).

Admission to the exams

To be eligible to sit the exams, candidates réviseurs d’entreprises must:

  • have been admitted to the professional training (stage) by the CSSF,
  • or, in the case of a foreign professional holding an equivalent qualification within the meaning of the amended Directive 2006/43/EC (see “Equivalences”), have obtained recognition of the foreign qualification from the CSSF.

Enrolment in the examinations is authorised by decision of the CSSF. Candidates who are in doubt as to the status of their file with the CSSF must, at their own initiative, contact the Audit Supervision Department at the CSSF to inquire whether they are authorised to take the exam(s) prior to the scheduled date of the exam(s).

For the candidates of this programme, regardless of their status, the number of attempts of the exams in each subject is limited to six, the first session exam and the retake exam counting individually.
After six failures in a subject, the candidate must retake all the subjects passed up to that date.
A candidate’s unjustified absence from a session in which they are registered is equivalent to a failure.

For further information, please consult the law of 23 July 2016 on the audit profession (la loi du 23 juillet 2016 relative à la profession de l’audit) and the Grand-Ducal regulation of 14 December 2018 (le règlement grand-ducal du 14 décembre 2018 déterminant les conditions de qualification professionnelle des réviseurs d’entreprises), as well as the websites of the CSSF and the IRE.

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