Study Programmes Formation compl茅mentaire des candidats experts-comptables

Admissions

To apply for a programme at the 成人头条, candidates must comply with the general eligibility criteria for the chosen programme type and be selected by the study programme based on the quality of their application.

The programme at a glance

  • Duration:
    1 years / 2 sem
  • Teaching languages:
    FR
  • Admissions:
    EU: 6 Jul 2026 – 13 Aug 2026
  • Fees:
    200鈧/ sem. (semester 1,2)
  • Format:
    Full-time programme

Specific information for this programme

  • Grand-Ducal Regulation

    The Grand-Ducal Regulation of 8 May 2007 (le r猫glement grand-ducal du 8 mai 2007 fixant les modalit茅s du test d鈥檃ptitude pour l鈥檃cc猫s 脿 la profession d鈥檈xpert-comptable) provides for the conditions of the obtention of the Certificate of the Formation compl茅mentaire des candidats experts-comptables.

    For any question relating to the Grand-Ducal Regulation, we invite you to contact the Ministry of Economy as the competent authority, or the Ordre des Experts Comptables.

  • Language Skills

    The language of teaching and exams is French.
    At the express written request of the candidate and with the agreement of the teacher(s) concerned, the candidate may answer the exams in Luxembourgish, German or English.

  • Documents

    Documents to enclose with your application for enrolment:

    • 1 recent regulatory identity photo (only if first enrolment)
    • a copy of your identity card or passport (only if first enrolment),
    • a copy of your resident permit, if applicable,
    • a copy of your European health insurance card or a recent certificate of affiliation from CCSS (Centre Commun de S茅curit茅 Sociale),
    • an attestation of internship supervisor (in original version on letterhead paper and with a recent date) to be signed by a chartered accountant registered on the board of OEC members (only for 鈥candidats stagiaires鈥).

  • Procedure

    Enrolments or re-enrolments are composed of 2 steps:

    • An enrollment application
    • Course registration

    These 2 steps must be completed via the 成人头条versity website from 6 July to 13 August 2026.

    Please note that the enrolment procedure is digital, and all steps must be completed online.

    The 成人头条 must be in possession of all the required documents by 14 August 2026 at the latest.

    The deadline for payment of enrolment fees is 11 September 2026.

    No exceptions will be made to the deadlines mentioned above.

    The 1st day of classes will take place on Wednesday 30 September 2026.

  • Criteria

    To be eligible for the examination, candidates must have commenced professional practice (as defined in Article 21 of the Law of 2 September 2011) with a duly registered chartered accountant and have this confirmed by their supervisor.

  • Fees

    The enrolment fees amount to 200鈧 for the entire duration of the programme and are to be paid upon first enrolment.

Equivalence

Persons who are holders of a qualification in another Member State of the European 成人头条on or persons who fulfill the conditions for qualification 鈥 within the meaning of the European texts in force 鈥 in another Member State of the European 成人头条on should consult Paragraph 2 of Article 2 of the Grand-Ducal Regulation of 8 May 2007 (le r猫glement grand-ducal du 8 mai 2007 fixant les modalit茅s du test d鈥檃ptitude pour l鈥檃cc猫s 脿 la profession d鈥檈xpert-comptable), referred to in Article 19(1) point c) of the amended law of 28 December 1988 (loi modifi茅e du 28 d茅cembre 1988 r茅glementant l鈥檃cc猫s aux professions d鈥檃rtisan, de commer莽ant ainsi qu鈥櫭 certaines professions lib茅rales).

For these individuals there is no ma卯tre de stage, nor a starting date for the stage, since the training period was already carried out in their country of origin.

Transitional provisions

Transitional provisions are provided for in the Grand-Ducal Regulation of 8 May 2007 (le r猫glement grand-ducal du 8 mai 2007 fixant les modalit茅s du test d鈥檃ptitude pour l鈥檃cc猫s 脿 la profession d鈥檈xpert-comptable), referred to in Article 19(1) point c) of the amended law of 28 December 1988 (loi modifi茅e du 28 d茅cembre 1988 r茅glementant l鈥檃cc猫s aux professions d鈥檃rtisan, de commer莽ant ainsi qu鈥櫭 certaines professions lib茅rales).

The original text in French is as follows:

芦 Art.9. Sont dispens茅s du test d鈥檃ptitude pour l鈥檃cc猫s 脿 la profession d鈥檈xpert-comptable, vis茅 脿 l鈥檃rticle 19 (1) c) alin茅a 4 de la loi modifi茅e du 28 d茅cembre 1988 r猫glementant l鈥檃cc猫s aux professions d鈥檃rtisan de commer莽ant ainsi qu’脿 certaines professions lib茅rales :

  • les r茅viseurs d鈥檈ntreprises au sens de la loi du 28 juin 1984 portant organisation de la profession de r茅viseur d鈥檈ntreprises, dont la qualification professionnelle a 茅t茅 reconnue par le Minist猫re de la Justice ;
  • ainsi que les personnes titulaires du certificat de formation compl茅mentaire des r茅viseurs d鈥檈ntreprises attestant la r茅ussite 脿 l鈥櫭﹑reuve d鈥檃ptitude pr茅vue dans la r茅glementation d茅terminant les conditions de qualification professionnelle des r茅viseurs d鈥檈ntreprises. Art. 10. Sont 茅galement dispens茅s du test d鈥檃ptitude pour l鈥榓cc猫s 脿 la profession d鈥檈xpert-comptable, vis茅 脿 l鈥檃rticle 19 (1) c) alin茅a 4 de la loi modifi茅e du 28 d茅cembre 1988 r茅glementant l鈥檃cc猫s aux professions d鈥檃rtisan, de commer莽ant ainsi qu鈥櫭 certaines professions lib茅rales, les personnes :
  • qui, dans un autre Etat membre de l鈥櫝扇送诽鮫n Europ茅enne, sont titulaires d鈥檜n agr茅ment d茅livr茅 avant le 31 juillet 2008, ou remplissent avant cette date les conditions d鈥檃gr茅ment au sens des textes europ茅ens en vigueur, dans un autre Etat membre de l鈥櫝扇送诽鮫n Europ茅enne ;
  • ou qui, avant le 31 juillet 2008, satisfont aux conditions de l鈥檃rticle 19 (1) c) alin茅a 1 et 2 de la loi modifi茅e du 28 d茅cembre 1988 r茅glementant l鈥檃cc猫s aux professions d鈥檃rtisan, de commer莽ant ainsi qu鈥櫭 certaines professions lib茅rales.禄

For more information:

In case of discrepancy, the French version of this page shall prevail.

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