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The working groups

The Management Board may set up working groups and determine their composition. These groups may include persons who are not members of the Management Board, but they must include at least one member of said board.

The Accounting Standards Board has four working groups :

Working Group 1

"Draft bill of law and accounting doctrine / guidance"

Missions

  1. Assist the Ministry of Justice in drafting bills of law implementing accounting directives;
  2. Advise the Minister responsible for Justice on accounting law;
  3. Contribute to the development of the Luxembourg accounting doctrine through opinions, recommendations or any other interpretative documents.

Composition

State, Ministry of Justice (MINJU)

Daniel RUPPERT

Olivia COLLETTE

"Administration des contributions directes (ACD)" (Luxembourg Inland Revenue)

Eric KAMPHAUS

Valentin NEDELCHEV

"Administration de l’enregistrement, des domaines et de la TVA (AED)" (Registration Duties, Estates and VAT authority)

Dominique DA COSTA

Benjamin JANS

"Institut national de la statistique et des études économiques (STATEC)" (National Institute of Statistics and Economic Studies)

Patricia GONZALEZ

Georges ZANGERLÉ

"Banque centrale du Luxembourg (BCL)" (Central Bank of Luxembourg)

Yvan THOMMES

Truong Son NGO

"Commission de surveillance du secteur financier (CSSF)" (Financial Sector Supervisory Commission)

Ana Bela FERREIRA

Clément RENAC

"Chambre de commerce (CC)" (Chamber of Commerce) – Large undertakings

Anne-Sophie THEISSEN

Katarina GERARD

"Chambre de commerce (CC)" (Chamber of commerce) - SME and Soparfi

Christophe STEIN

"Institut des réviseurs d'entreprises (IRE)" (Institute of Registered Auditors)

Johan BLAISE

Stephan LEGO-DEIBER

"Ordre des experts-comptables (OEC)" (Institute of Chartered Accountants)

Stéphane SCHIRRECKER

Caroline NICOLETTI

Independent Qualified Person (PQI)

Yvan STEMPNIERWSKY

"Commission des normes comptables (CNC)" (Accounting Standards Board)

David BURBI

Working Group 2

"Standard chart of accounts (PCN) and use of accounting information"

Missions

  1. Assist the Ministry of Justice in developing and improving the standard chart of accounts (PCN) and the collection of accounting information in a usable format (e.g. Central Balance Sheet Data Office, electronic financial data collection platform (eCDF));
  2. Contribute to the development of a user guide for the PCN.

Composition

Ministry of Justice (MINJU)

Olivia COLLETTE

-

"Administration des contributions directes (ACD)" (Luxembourg Inland Revenue)

Yves WAGNER

Valentin NEDELCHEV

"Administration de l’enregistrement, des domaines et de la TVA (AED)" (Registration Duties, Estates and VAT Authority)

Dominique DA COSTA

Benjamin JANS

"Institut national de la statistique et des études économiques (STATEC)" (National Institute of Statistics and Economic Studies)

Patricia GONZALEZ

Georges ZANGERLÉ

"Banque centrale du Luxembourg (BCL)" (Central Bank of Luxembourg)

Truong Son NGO

Yvan THOMMES

"Commission de surveillance du secteur financier (CSSF)" (Financial Sector Supervisory Commission)

Marguy MEHLING

Ana Bela FERREIRA

"Chambre de commerce (CC)" (Chamber of Commerce) – Large undertakings

Katarina GERARD

"Chambre de commerce (CC)" (Chamber of commerce) - SME and Soparfi

Vacant position

"Institut des réviseurs d'entreprises (IRE)" (Institute of Registered Auditors)

Stephan LEGO-DEIBER

Jérémy PAGES

"Ordre des experts-comptables (OEC)" (Institute of Chartered Accountants)

Alexandre LELEUX

Anne-Sophie PREUD'HOMME

"Commission des normes comptables (CNC)" (Accounting Standards Board)

David BURBI

Working Group 3

"Derogations pursuant to Article 27 LRCS"

Missions

  1. Issue – for the attention of the Minister of Justice – the reasoned opinion provided for in Article 27, paragraph 1, of the amended law of 19 December 2002 in relation to individual requests for derogations from general accounting law;
  2. Assist the Ministry of Justice in drafting Grand Ducal regulations pursuant to Article 27, paragraph 2, of the amended law of 19 December 2002.

Composition

Ministry of Justice (MINJU)

Olivia COLLETTE

-

"Administration des contributions directes (ACD)" (Luxembourg Inland Revenue)

Valentin NEDELCHEV

Eric KAMPHAUS

"Administration de l’enregistrement, des domaines et de la TVA (AED)" (Registration Duties, Estates and VAT Authority)

Dominique DA COSTA

Benjamin JANS

"Institut national de la statistique et des études économiques (STATEC)" (National Institute of Statistics and Economic Studies)

Patricia GONZALEZ

Georges ZANGERLÉ

"Banque centrale du Luxembourg (BCL)" (Central Bank of Luxembourg)

Truong Son NGO

Yvan THOMMES

"Commission de surveillance du secteur financier (Financial Sector Supervisory Commission (CSSF))

Ana Bela FERREIRA

Clément RENAC

"Chambre de commerce (CC)" (Chamber of Commerce) – Large undertakings

Anne-Sophie THEISSEN

"Chambre de commerce (CC)" (Chamber of commerce) - SME and Soparfi

Katarina GERARD

"Institut des réviseurs d'entreprises (IRE)" (Institute of Registered Auditors)

Stephan LEGO-DEIBER

Bettina BLINN

"Ordre des experts-comptables (OEC)" (Institute of Chartered Accountants)

Stéphane SCHIRRECKER

Bob FISCHER

Independent Qualified Person (PQI)

Yvan STEMPNIERWSY

"Commission des normes comptables (CNC)" (Accounting Standards Board)

David BURBI

Working Group 4

"European and International Affairs"

Missions

  1. Respond to public consultations launched by the European Commission regarding accounting as well as financial and non-financial information;
  2. Respond to exposure drafts published by the IASB (International Accounting Standards Board) on topics of primary interest to Luxembourg, its businesses and stakeholders;
  3. Contribute to the development of a Luxembourg position on matters relating to accounting harmonisation at European and international level.

Composition

Ministry of Justice (MINJU)

Olivia COLLETTE

-

"Administration des contributions directes (ACD)" (Luxembourg Inland Revenue)

Valentin NEDELCHEV

Eric KAMPHAUS

"Administration de l’enregistrement, des domaines et de la TVA (AED)" (Registration Duties, Estates and VAT Authority)

Dominique DA COSTA

Benjamin JANS

"Institut national de la statistique et des études économiques (STATEC)" (National Institute of Statistics and Economic Studies)

Patricia GONZALEZ

Georges ZANGERLÉ

"Banque centrale du Luxembourg (BCL)" (Central Bank of Luxembourg)

Yvan THOMMES

Truong Son NGO

"Commissariat aux Assurances (CAA)" (Supervisory Authority for the Insurance Sector)

Thierry FLAMAND

Frédéric JARDIN

"Commission de surveillance du secteur financier (Financial Sector Supervisory Commission (CSSF))

Ana Bela FERREIRA

Clément RENAC

"Chambre de commerce (CC)" (Chamber of Commerce) – Large undertakings

Anne-Sophie THEISSEN

Matthieu LARGERON

"Chambre de commerce (CC)" (Chamber of commerce) - SME and Soparfi

Katarina GERARD

"Institut des réviseurs d'entreprises (IRE)" (Institute of Registered Auditors)

Stephan LEGO-DEIBER

Johan BLAISE

"Ordre des experts-comptables (OEC)" (Institute of Chartered Accountants)

Jérémy PAGES

Daniel HILBERT

Independent Qualified Person (PQI)

Yvan STEMPNIERWSKY

"Commission des normes comptables (CNC)" (Accounting Standards Board)

David BURBI

In addition, the Management Board may set up ad hoc working and contact groups to which it delegates specific and temporary tasks.