The update concerns regulatory requirements for auditors at credit institutions, particularly those issuing mortgage bonds, which are supervised entities providing credit and deposit-taking services under banking regulation.
Low confidence — REQUIRES HUMAN REVIEW. While mortgage bonds are debt instruments, this update focuses on audit governance and compliance procedures rather than the substantive regulation of fixed income products or investment services.
Specialism
The circular establishes audit and governance requirements for credit institutions issuing mortgage bonds, which relates to internal control and record-keeping standards but lacks explicit payment-specific compliance obligations.
Low confidence — requires human review. The update addresses supervisory oversight of credit institutions through auditor requirements, but is not a core payment-specific regulatory update and may fall outside the payments compliance taxonomy.
2026-02-19 09:32:20·adavies@vixio.com
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TITLE: Luxembourg's Financial Services Regulator Issues Requirements for Special Approved Auditors at Credit Institutions
BODY:
On February 18, 2026, the Commission de Surveillance du Secteur Financier (CSSF), Luxembourg's financial services regulator, published Circular CSSF 26/907 setting out requirements applicable to special approved auditors (réviseur d'entreprises agréé spécial) at credit institutions that issue mortgage bonds (lettres de gage).
The circular establishes specific regulatory requirements governing the role and responsibilities of approved auditors operating within Luxembourg's credit institution sector, particularly those institutions engaged in mortgage bond issuance. The guidance is directed at credit institutions and sets out the standards and procedures these auditors must follow when providing audit services to such entities.
Credit institutions subject to CSSF supervision and those issuing mortgage bonds should review the circular to ensure compliance with the newly outlined requirements for their appointed special approved auditors. The circular is available in French only and has been published on the CSSF's official website.
**Reference:**
CSSF Circular CSSF 26/907 (available at: https://www.cssf.lu/en/)