The Collège de supervision des réviseurs d'entreprises — the Belgian Audit Oversight Board — is Belgium's public oversight body for statutory auditors and audit firms. It supervises audit quality, enforces compliance with professional standards, and has taken on oversight of sustainability assurance engagements as CSRD reporting obligations have come into force. Its stated objective is to strengthen audit quality, and it cooperates with audit regulators in other jurisdictions.
What the CSR publishes
- Inspection findings and supervisory conclusions on audit firms
- The Auditors Annual Cartography, the annual regulatory filing framework for audit firms
- AML newsflashes, setting out money laundering risk factors relevant to auditors
- News and alerts communicating supervisory priorities
- Annual reports covering supervision and enforcement activity
- Guidance addressed to auditors, audit committees and users of financial information
Why it matters for compliance teams
The CSR's AML material is a distinctive strand: auditors in Belgium are obliged entities under anti-money-laundering law, and the board's guidance sets out what that means at engagement level. For audit committees of Belgian entities, its inspection findings are also an early indication of where the auditor will focus.
Seqlense DOC indexes CSR findings and guidance alongside the FSMA and NBB material and the European audit and sustainability instruments they implement.