Country profile

Luxembourg

7 entries from 7 of our maps, in one place. Open a map to see Luxembourg beside the rest of the world.

Audit Oversight Bodies

Public audit-oversight bodies (POBs) and IFIAR membership by country

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IFIAR member

Commission de Surveillance du Secteur Financier (CSSF)

PAO: Institut des Réviseurs d’Entreprises (IRE – Institute of Registered Auditors) · ~300 registered audit firms · ~850 registered auditors · IFIAR member. CSSF oversees PIE auditors. Institut des Réviseurs d'Entreprises (IRE Luxembourg) is the PAO

Sustainability Framework Adoption

Sustainability-reporting standards adopted by country (ESRS, ISSB, GRI, TCFD)

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ESRS (EU)

ESRS

Large PIEs · FY 2024 (Wave 1)

Professional Accountancy Organisations

Accountancy bodies (PAOs) and their IFAC membership, by country

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IFAC member

Inst. des Réviseurs d'Entreprises (IRE)

IFAC member · Accountancy Europe · Founded 1984

Company Registry Portals

Where company financial statements are filed and published, by country

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All entities

Luxembourg Business Registers – Trade and Companies Register (RCS)

All SA, Sàrl, SCA, SE and similar; simplified for small entities · Annual accounts filed with RCS; publicly accessible online

Accountant & Auditor Salaries

Gross annual pay of accountants and external auditors, in US dollars (2026)

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$50,000 and over

Accountant: $55,820 a year

  • Accountant: $55,820 a year (modelled estimate)
  • External auditor: $76,941 a year (modelled estimate)
  • Average for all jobs: $75,432 a year

Modelled values use global occupational multipliers; use as directional estimates.

Gross pay in nominal US dollars (2026), not adjusted for living costs.

Country Challenges

The main challenge for accounting and audit in each country, from public evidence (2026)

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Audit quality

Professional scepticism

  • Evidence: Direct evidence — the selected source reports this issue directly
  • Scope: Statutory audit

CSSF inspection findings identify insufficient scepticism in risk assessment, estimates and financial statement disclosures.

Source: XVII. Public oversight of the audit profession - 97 (government or regulator)

GDP per Capita

GDP per capita (current US$), 2025 — World Bank Open Data

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High income · over $14,005

$147,252

GDP per capita (current US$), 2025 · High income · over $14,005

Business opportunities

No live listings in Luxembourg right now.

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Not on these maps yet: Accounting News, Annual Report Awards, Accounting History.

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