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| Url | https://www.brconsulting.lu/our-services/audit/ |
| --- | --- |
| MetaTitle | Audit - Services - B&R Consulting - Domiciliation, Accounting - Tax & Audit - Luxembourg |
| MetaDescription | Audit. Services. Firm registered with the OEC in Luxembourg. Domiciliation, accounting and tax expertise. Audit for investors, (U)HNWI, international groups and entrepreneurs |

Services

# Audit

**Approved statutory auditors (“*réviseurs d’entreprises agréés*”) and supervisory auditors (“*commissaires aux comptes*”)** play a crucial role in auditing and supervising companies in Luxembourg. They are responsible for auditing the annual accounts and management report, thereby ensuring the transparency and compliance of a company’s operations.

B&R Consulting can act as **supervisory auditor** **(“*commissaires aux comptes*”)** or **liquidation auditor**.

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![From audit reports to liquidations](/thumbnails/116167-900-1000-Max.jpg)

Our audit services

## From audit reports to liquidations

- Supervisory auditor
- Liquidation auditor



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Supervisory auditor

## Oversight of S.A., S.à r.l. and S.C.A.

As supervisory auditors (“*commissaires aux comptes*”), we audit and verify that the annual accounts of these companies are a true and fair reflection of their financial position. We also oversee their corporate operations:

- S.A. (public limited company): appointment required upon incorporation of the company
- S.à r.l. (limited liability company): appointment required as soon as the company has more than 60 members
- S.C.A. (partnership limited by shares): appointment of a supervisory board of three auditors

The **supervisory auditor is replaced by an approved statutory auditor** (“*réviseur d’entreprises agréé*”) when the audited company exceeds two of the following three thresholds for at least two consecutive financial years:

(i) Total balance sheet exceeding EUR 4.4 million   
(ii) Turnover exceeding EUR 8.8 million   
(iii) Average workforce exceeding 50 employees



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Liquidation auditor

## Transparency and obligations

During a voluntary liquidation of a company in three steps, the second general meeting must appoint a **liquidation auditor**. In this capacity, we verify the accuracy of the liquidator’s report accompanied by the opening and closing accounts prepared by the liquidator.

We ensure that the accounts are kept on a liquidation basis and issue our report with a view to holding the third and final general meeting to formalise the closing of the liquidation. The liquidation auditor is replaced by an **approved statutory auditor** under the same conditions as those mentioned above.