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Does my Lux Fund need to be audited?
Does my Lux Fund need to be audited?
Maria Vargatu avatar
Written by Maria Vargatu
Updated over a week ago

For a Lux SCSp fund, audited financial statements are typically not needed. CSSF would require statutory auditing only for SCSps:

a) whose limited partners are either SAs, SARLs, SCAs or companies in a comparable legal form or

b) that meet 2 of the following 3 criteria in 2 consecutive financial years of operations:

  1. A balance sheet of more than EUR 4.4 million

  2. A net turnover of over EUR 8.8 million,

  3. An average number of full-time employees of more than 50.

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