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OEC - Ordre des Experts-Comptables Luxembourg

Luxembourg's order of chartered accountants, the professional body for expert-comptables.

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The Ordre des Experts-Comptables is Luxembourg's professional body for chartered accountants. Membership is required to practise as an expert-comptable in the Grand Duchy. The order registers members, maintains the public directory of accountants and accounting firms, sets and enforces professional conduct requirements, and disseminates international standards to the profession through its connection to IFAC.


What the OEC publishes

  • The public directory of member accountants and firms, searchable by name and location
  • Professional guidance and questionnaires, including risk-based tools for members
  • International standards material relayed to the Luxembourg profession
  • Circulars and communications on professional obligations
  • Training and continuing development material

Why it matters for compliance teams

Accountants in Luxembourg are obliged entities under anti-money-laundering law, and the order's risk-based tools are what many smaller practices actually use to discharge that duty. For companies engaging an accountant, the directory is the authoritative check that the firm is entitled to practise.

Seqlense DOC indexes OEC material alongside the CNC's Luxembourg accounting doctrine, the IRE's audit standards and the CSSF's AML expectations, so a Luxembourg finance function can see the professional and supervisory requirements together.

Topics covered

OEC LuxembourgOrdre des Experts-ComptablesLuxembourg chartered accountantsexpert-comptableaccounting professionprofessional standardsIFACAML accountantsmember directoryprofessional conduct

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