{"id":1450,"date":"2023-07-17T16:57:00","date_gmt":"2023-07-17T16:57:00","guid":{"rendered":"https:\/\/website.prod.unilu.spikeseed.cloud\/fdef-en\/study-programs\/formation-complementaire-des-reviseurs-dentreprises\/programme\/"},"modified":"2026-01-15T08:34:58","modified_gmt":"2026-01-15T07:34:58","slug":"programme","status":"publish","type":"study-programs","link":"https:\/\/www.uni.lu\/fdef-en\/study-programs\/formation-complementaire-des-reviseurs-d-entreprises\/programme\/","title":{"rendered":"Programme"},"content":{"rendered":"<div class=\"section py-0 static\">\n<section class=\"py-0 wp-block-unilux-blocks-free-section section\"><div class=\"container xl:max-w-screen-xl\"><!-- SecondaryNavigationMirror --><div class=\"js-secondary-nav--sticky wp-block-unilux-blocks-secondary-navigation\" id=\"68668de4-a87e-4fa0-b8b0-1640e8f6cc53\">\n    <nav id=\"secondary-navigation\" role=\"navigation\" aria-label=\"Secondary menu\" class=\"secondary-nav\">\n        <button class=\"secondary-nav__button btn btn-solid--primary w-full\" aria-expanded=\"false\" aria-controls=\"secondary-navigation__list\" title=\"The selected page is Overview\" type=\"button\">\n            <span class=\"btn__name mr-auto\">Overview<\/span>\n            <svg aria-hidden=\"true\" focusable=\"false\" class=\"icon icon-outline icon--xs\">\n                <use xlink:href=\"https:\/\/www.uni.lu\/wp-content\/themes\/unilux-theme\/assets\/images\/icons\/icons-outline.svg#icon--arrow-down\" \/>\n            <\/svg>\n        <\/button>\n\n        <ul id=\"secondary-navigation__list\" class=\"secondary-nav__list\">\n            <li class=\"secondary-nav__item\">\n    <a href=\"https:\/\/www.uni.lu\/fdef-en\/study-programs\/formation-complementaire-des-reviseurs-d-entreprises\/\" target=\"\" rel=\"noreferrer noopener\" class=\"secondary-nav__link \">\n        <svg aria-hidden=\"true\" focusable=\"false\" class=\"icon icon-outline icon--xs\">\n            <use xlink:href=\"https:\/\/www.uni.lu\/wp-content\/themes\/unilux-theme\/assets\/images\/icons\/icons-outline.svg#icon--arrow-right\" \/>\n        <\/svg>\n        <span class=\"secondary-nav__name\">Overview<\/span>\n    <\/a>\n<\/li>\n<li class=\"secondary-nav__item\">\n    <a href=\"https:\/\/www.uni.lu\/fdef-en\/study-programs\/formation-complementaire-des-reviseurs-d-entreprises\/programme\/\" target=\"\" rel=\"noreferrer noopener\" class=\"secondary-nav__link \">\n        <svg aria-hidden=\"true\" focusable=\"false\" class=\"icon icon-outline icon--xs\">\n            <use xlink:href=\"https:\/\/www.uni.lu\/wp-content\/themes\/unilux-theme\/assets\/images\/icons\/icons-outline.svg#icon--arrow-right\" \/>\n        <\/svg>\n        <span class=\"secondary-nav__name\">Programme<\/span>\n    <\/a>\n<\/li>\n<li class=\"secondary-nav__item\">\n    <a href=\"https:\/\/www.uni.lu\/fdef-en\/study-programs\/formation-complementaire-des-reviseurs-d-entreprises\/teaching-staff\/\" target=\"\" rel=\"noreferrer noopener\" class=\"secondary-nav__link \">\n        <svg aria-hidden=\"true\" focusable=\"false\" class=\"icon icon-outline icon--xs\">\n            <use xlink:href=\"https:\/\/www.uni.lu\/wp-content\/themes\/unilux-theme\/assets\/images\/icons\/icons-outline.svg#icon--arrow-right\" \/>\n        <\/svg>\n        <span class=\"secondary-nav__name\">Teaching staff<\/span>\n    <\/a>\n<\/li>\n<li class=\"secondary-nav__item\">\n    <a href=\"https:\/\/www.uni.lu\/fdef-en\/study-programs\/formation-complementaire-des-reviseurs-d-entreprises\/admissions\/\" target=\"\" rel=\"noreferrer noopener\" class=\"secondary-nav__link \">\n        <svg aria-hidden=\"true\" focusable=\"false\" class=\"icon icon-outline icon--xs\">\n            <use xlink:href=\"https:\/\/www.uni.lu\/wp-content\/themes\/unilux-theme\/assets\/images\/icons\/icons-outline.svg#icon--arrow-right\" \/>\n        <\/svg>\n        <span class=\"secondary-nav__name\">Admissions<\/span>\n    <\/a>\n<\/li>\n        <\/ul>\n    <\/nav>\n<\/div>\n<!-- end SecondaryNavigationMirror --><\/div><\/section>\n\n\n<section class=\"section section wp-block-unilux-blocks-headline-text-and-image\">\n    \n<div class=\"wp-block-unilux-blocks-wrapper container xl:max-w-screen-xl\">\n<h1 class=\"has-text-align-left wp-block-unilux-blocks-heading\"        id=\"programme\"\n    >\nProgramme<\/h1>\n\n\n\n<div class=\"wp-block-unilux-blocks-wrapper flex flex-wrap lg:-mx-32\">\n<div class=\"wp-block-unilux-blocks-wrapper w-full lg:w-7\/12 lg:order-2 lg:px-32\">\n<div class=\"wp-block-unilux-blocks-image-video-wrapper\">\n    <figure class=\"wp-block-dev4-reusable-blocks-image  object-fit--cover\">\n    \n<img decoding=\"async\" class=\"wp-block-image unilux-custom-image-block\"\n                alt=\"\"\n            src=\"https:\/\/www.uni.lu\/wp-content\/uploads\/sites\/3\/2023\/07\/tyler-franta-iusJ25iYu1c-unsplashqvDwJ8.jpg\"\n                srcset=\"https:\/\/www.uni.lu\/wp-content\/uploads\/sites\/3\/2023\/07\/tyler-franta-iusJ25iYu1c-unsplashqvDwJ8-300x200.jpg 300w, https:\/\/www.uni.lu\/wp-content\/uploads\/sites\/3\/2023\/07\/tyler-franta-iusJ25iYu1c-unsplashqvDwJ8-1024x684.jpg 1024w, https:\/\/www.uni.lu\/wp-content\/uploads\/sites\/3\/2023\/07\/tyler-franta-iusJ25iYu1c-unsplashqvDwJ8-768x513.jpg 768w, https:\/\/www.uni.lu\/wp-content\/uploads\/sites\/3\/2023\/07\/tyler-franta-iusJ25iYu1c-unsplashqvDwJ8-1536x1026.jpg 1536w, https:\/\/www.uni.lu\/wp-content\/uploads\/sites\/3\/2023\/07\/tyler-franta-iusJ25iYu1c-unsplashqvDwJ8.jpg 2000w\"\n                style=\"object-position: 50.00% 50.00%; font-family: &quot;object-fit: cover; object-position: 50.00% 50.00%;&quot;; aspect-ratio: 3\/2; object-fit: cover; width: 100%;\"\n        loading=\"lazy\"\n\/>    <\/figure><\/div><\/div>\n\n\n\n<div class=\"wp-block-unilux-blocks-wrapper w-full lg:w-5\/12 lg:order-1 lg:px-32\">\n<p>In order to obtain the Certificate of the Formation compl\u00e9mentaire des candidats r\u00e9viseurs d\u2019entreprises, the candidate must achieve a minimum grade of 10 out of 20 for each of the courses (UVs).<br><br>One teaching unit (UE) is equivalent to 45 minutes.<\/p>\n\n\n\n<ul class=\"wp-block-unilux-blocks-custom-buttons btn-list\"><li class=\"wp-block-unilux-blocks-custom-button\"    aria-disabled=\"false\"\n    >\n    <a\n        role=\"link\"\n        aria-disabled=\"false\"\n                    href=\"https:\/\/www.uni.lu\/wp-content\/uploads\/sites\/3\/2025\/07\/29123146\/List-of-teaching-units-per-UV_RE.pdf\"\n                target=\"_blank\"\n        class=\"btn btn--primary\"\n            >List of teaching units per UV<\/a>\n<\/li>\n\n\n<li class=\"wp-block-unilux-blocks-custom-button\"    aria-disabled=\"false\"\n    >\n    <a\n        role=\"link\"\n        aria-disabled=\"false\"\n                    href=\"https:\/\/www.uni.lu\/fdef-en\/study-programs\/formation-complementaire-des-reviseurs-d-entreprises\/admissions\"\n                target=\"_self\"\n        class=\"btn btn--secondary\"\n            >Admissions<\/a>\n<\/li>\n<\/ul>\n<\/div>\n<\/div>\n<\/div>\n<\/section>\n\n\n<section class=\"py-0 wp-block-unilux-blocks-free-section section\"><div class=\"container xl:max-w-screen-xl\"><div class=\"content-card content-card--right content-card__overlay--hidden wp-block-unilux-blocks-content-card\">\n    \n<h2 class=\"content-card__heading has-text-align-left wp-block-unilux-blocks-heading\"        id=\"course-schedule\"\n    >\nCourse schedule<\/h2>\n<div class=\"content-card__visual wp-block-unilux-blocks-content-card-visual-area\">\n    \n<section class=\"wp-block-unilux-blocks-image-video-wrapper\">\n    <figure class=\"wp-block-dev4-reusable-blocks-image  object-fit--cover\">\n    \n<img decoding=\"async\" class=\"wp-block-image unilux-custom-image-block\"\n                alt=\"\"\n            src=\"https:\/\/www.uni.lu\/wp-content\/uploads\/sites\/3\/2023\/07\/photo-1435527173128-983b87201f4d.jpg\"\n                srcset=\"https:\/\/www.uni.lu\/wp-content\/uploads\/sites\/3\/2023\/07\/photo-1435527173128-983b87201f4d-300x201.jpg 300w, https:\/\/www.uni.lu\/wp-content\/uploads\/sites\/3\/2023\/07\/photo-1435527173128-983b87201f4d-1024x685.jpg 1024w, https:\/\/www.uni.lu\/wp-content\/uploads\/sites\/3\/2023\/07\/photo-1435527173128-983b87201f4d-768x514.jpg 768w, https:\/\/www.uni.lu\/wp-content\/uploads\/sites\/3\/2023\/07\/photo-1435527173128-983b87201f4d.jpg 1167w\"\n                style=\"object-position: 50.00% 50.00%; font-family: &quot;object-fit: cover; object-position: 50.00% 50.00%;&quot;; aspect-ratio: 3\/2; object-fit: cover; width: 100%;\"\n        loading=\"lazy\"\n\/>    <\/figure><\/section>\n<div class=\"wp-block-unilux-blocks-wrapper content-card__overlay\">\n<a class=\"wp-block-unilux-blocks-button-highlight-rounded bottom-left\" \n    href=\"#\"\n    target=\"_self\"\n>\n    \n<span class=\"btn-highlight-rounded__name wp-block-unilux-blocks-plain-text\"><\/span>    <span class=\"icon-rounded\">\n        <svg aria-hidden=\"true\" focusable=\"false\" class=\"icon icon-outline icon--arrow-right icon--lg\"><use xlink:href=\"https:\/\/www.uni.lu\/wp-content\/themes\/unilux-theme\/assets\/images\/icons\/icons-outline.svg#icon--arrow-right\"><\/use><\/svg>    <\/span>\n<\/a><\/div>\n<\/div><div class=\"content-card__body  wp-block-unilux-blocks-content-card-free-area\">\n    \n<p>Subject to the availability of the teachers, courses will be given on the following days:<\/p>\n\n<ul class=\"ulux-list\">\n<li class=\"ulux-list-item\">Mondays from 16.00 to 20.00.<\/li>\n\n\n\n<li class=\"ulux-list-item\">Wednesdays: anytime from 8.00 to 20.00, the duration of one Value Unit (course) being 2 to 3 hours<\/li>\n\n\n\n<li class=\"ulux-list-item\">Saturdays: from 8.00 to 12.00.<\/li>\n<\/ul>\n\n<p>The courses of this program are taught in-person at the <a href=\"https:\/\/www.uni.lu\/en\/about\/campuses\/limpertsberg-campus\/\">Limpertsberg campus.<\/a><\/p>\n\n<p><strong>Responsibility of the duly enrolled candidate:<\/strong><\/p>\n\n<p>It is reminded that it is the obligation of each enrolled candidate to regularly check the MOODLE system of the ±¬ÁϳԹÏÍø in order to consult the schedules of courses and exams, any modification thereto, and other relevant information (in particular the sections entitled &#8220;General Information&#8221; and &#8220;News Forum&#8221;).<\/p>\n\n<p>Each semester, the procedures for accessing the MOODLE system are communicated to duly enrolled candidates via e-mail 8 days before the start of the classes of the relevant semester (without prejudice).<\/p>\n\n<h3 class=\"has-text-align-left wp-block-unilux-blocks-heading\"        id=\"compulsory-attendance-in-the-formation-complementaire-des-candidats-reviseurs-dentreprises\"\n    >\nCompulsory attendance in the Formation compl\u00e9mentaire des candidats r\u00e9viseurs d&#8217;entreprises<\/h3>\n\n<p>By applying paragraph 2 point 3 of Article 3 of the Grand-Ducal Regulation of 14 December 2018 (le r\u00e8glement grand-ducal du 14 d\u00e9cembre 2018 d\u00e9terminant les conditions de qualification professionnelle des r\u00e9viseurs d\u2019entreprises et des r\u00e9viseurs d\u2019entreprises agr\u00e9\u00e9s), candidates enrolled in the programme must prove a minimum attendance rate of 66.67% in the courses of the subject(s) in which they wish to take the exam.<\/p>\n\n<p>In this context, the CSSF provides candidates with a Virtual Badging application, to be downloaded on a mobile phone.<br>This application allows candidates to document their attendance per course. This policy is applicable as from the summer semester 2019.<\/p>\n\n<p>Candidates who are unable to justify their attendance will not be authorised by the CSSF to take the selected exam(s).<\/p>\n\n<p>This procedure applies to all candidates enrolled in the Formation compl\u00e9mentaire des candidats r\u00e9viseurs d&#8217;entreprises regardless of the status of the candidate.<\/p>\n\n<p>For any questions concerning the technical aspects of this application, please refer to the explanatory note (at your disposal on Moodle) or, if applicable, the IT department of your audit firm.<br>Should you have any difficulties with this application, please contact the CSSF.<\/p>\n<\/div><\/div><\/div><\/section>\n\n\n\n<section class=\"wp-block-unilux-blocks-free-section section\"><div class=\"container xl:max-w-screen-xl\">\n<h2 class=\"has-text-align-left wp-block-unilux-blocks-heading\"        id=\"exam-organisation\"\n    >\nExam organisation<\/h2>\n\n\n\n<p>Exam dates are published on Moodle at least three weeks prior to the first session exams.<\/p>\n\n\n\n<p>The information mentions the date, time and place of each written exam.<\/p>\n\n\n\n<p>A candidate can only attend the retake session of an exam if they have failed the first session exam of the same academic year or if they have been absent from the first session exam due to a validly notified medical reason as described in the Examination Regulation (only absences for illness supported by a medical certificate sent by registered post within 3 working days of the occurrence of the illness will be recognised).<\/p>\n\n\n\n<p><strong>Admission to the exams<\/strong><\/p>\n\n\n\n<p>To be eligible to sit the exams, candidates r\u00e9viseurs d\u2019entreprises must:<\/p>\n\n\n\n<ul class=\"ulux-list\">\n<li class=\"ulux-list-item\">have been admitted to the professional training (stage) by the CSSF,<\/li>\n\n\n\n<li class=\"ulux-list-item\">or, in the case of a foreign professional holding an equivalent qualification within the meaning of the amended Directive 2006\/43\/EC (see &#8220;Equivalences&#8221;), have obtained recognition of the foreign qualification from the CSSF.<\/li>\n<\/ul>\n\n\n\n<p>Enrolment in the examinations is authorised by decision of the CSSF. Candidates who are in doubt as to the status of their file with the CSSF must, at their own initiative, contact the Audit Supervision Department at the CSSF to inquire whether they are authorised to take the exam(s) prior to the scheduled date of the exam(s).<\/p>\n\n\n\n<p>For the candidates of this programme, regardless of their status, the number of attempts of the exams in each subject is limited to six, the first session exam and the retake exam counting individually.<br>After six failures in a subject, the candidate must retake all the subjects passed up to that date.<br>A candidate&#8217;s unjustified absence from a session in which they are registered is equivalent to a failure.<\/p>\n\n\n\n<p>For further information, please consult the law of 23 July 2016 on the audit profession (la loi du 23 juillet 2016 relative \u00e0 la profession de l\u2019audit) and the Grand-Ducal regulation of 14 December 2018 (le r\u00e8glement grand-ducal du 14 d\u00e9cembre 2018 d\u00e9terminant les conditions de qualification professionnelle des r\u00e9viseurs d\u2019entreprises), as well as the websites of the <a href=\"http:\/\/www.cssf.lu\" target=\"_blank\" rel=\"noreferrer noopener\">CSSF<\/a> and the <a href=\"http:\/\/www.ire.lu\" target=\"_blank\" rel=\"noreferrer noopener\">IRE<\/a>.<\/p>\n<\/div><\/section>\n\n\n\n<section class=\"py-0 wp-block-unilux-blocks-free-section section\"><div class=\"container xl:max-w-screen-xl\">\n<h2 class=\"has-text-align-left wp-block-unilux-blocks-heading\"        id=\"academic-contents\"\n    >\nAcademic Contents<\/h2>\n\n\n\n<div id=\"tab-nav\" class=\"tab-nav\">\n    <button\n        type=\"button\"\n        class=\"button-toggle btn btn--white w-full\"\n        aria-expanded=\"false\"\n        aria-controls=\"tab-nav__listing\"\n        title=\"Semestre 1\"\n    >\n        <span class=\"btn__name mr-auto\">Currently selected: Semestre 1<\/span>\n        <svg aria-hidden=\"true\" focusable=\"false\" class=\"icon icon-outline icon--xs\">\n            <use xlink:href=\"https:\/\/www.uni.lu\/wp-content\/themes\/unilux-theme\/assets\/images\/icons\/icons-outline.svg#icon--arrow-down\" \/>\n        <\/svg>\n    <\/button>\n    <ul\n        id=\"tab-nav__listing\"\n        class=\"tab-nav__listing nav manual\"\n        role=\"tablist\"\n    >\n                <li role=\"presentation\" class=\"tab-nav__item\" key={button.id}>\n            <button\n                type=\"button\"\n                id=\"tab-d0d072ce-198f-45ed-b16a-50ea463cbeca\"\n                data-bs-toggle=\"tab\"\n                data-bs-target=\"#tabpanel-d0d072ce-198f-45ed-b16a-50ea463cbeca\"\n                role=\"tab\"\n                aria-controls=\"tabpanel-d0d072ce-198f-45ed-b16a-50ea463cbeca\"\n                aria-selected=\"false\"\n                aria-current=\"false\"\n                class=\"tab-nav__button\"\n                tabIndex=\"-1\"\n            >\n                <svg aria-hidden=\"true\" focusable=\"false\" class=\"icon icon-outline icon--xs\">\n                    <use xlink:href=\"https:\/\/www.uni.lu\/wp-content\/themes\/unilux-theme\/assets\/images\/icons\/icons-outline.svg#icon--arrow-right\" \/>\n                <\/svg>\n                <span class=\"tab-nav__name\">Semestre 1<\/span>\n            <\/button>\n        <\/li>\n                <li role=\"presentation\" class=\"tab-nav__item\" key={button.id}>\n            <button\n                type=\"button\"\n                id=\"tab-b62fc1a3-63a7-4534-b73a-51f8b0cd3d01\"\n                data-bs-toggle=\"tab\"\n                data-bs-target=\"#tabpanel-b62fc1a3-63a7-4534-b73a-51f8b0cd3d01\"\n                role=\"tab\"\n                aria-controls=\"tabpanel-b62fc1a3-63a7-4534-b73a-51f8b0cd3d01\"\n                aria-selected=\"false\"\n                aria-current=\"false\"\n                class=\"tab-nav__button\"\n                tabIndex=\"-1\"\n            >\n                <svg aria-hidden=\"true\" focusable=\"false\" class=\"icon icon-outline icon--xs\">\n                    <use xlink:href=\"https:\/\/www.uni.lu\/wp-content\/themes\/unilux-theme\/assets\/images\/icons\/icons-outline.svg#icon--arrow-right\" \/>\n                <\/svg>\n                <span class=\"tab-nav__name\">Semestre 2<\/span>\n            <\/button>\n        <\/li>\n            <\/ul>\n<\/div>\n<div class=\"tab-content\">\n    <section\n    id=\"tabpanel-d0d072ce-198f-45ed-b16a-50ea463cbeca\"\n    aria-labelledby=\"tab-d0d072ce-198f-45ed-b16a-50ea463cbeca\"\n    class=\"tab-panel fade hidden is-hidden\"\n>\n    <div class=\"wp-block-unilux-blocks-course-offer\">\n    <h3>Course offer for Certificat de formation compl\u00e9mentaire des r\u00e9viseurs d&#039;entreprises &#8211; Candidats stagiaires, Semestre 1 (2026-2027 Winter)<\/h3>\n    \n<div id=\"accordion-module-6a6a4ef68e3f7\" class=\"accordion accordion--theme\">\n            \n<div class=\"accordion__item\">\n    <h4 class=\"accordion__header\">\n        <button\n                type=\"button\"\n                class=\"accordion__button collapsed\"\n                aria-expanded=\"false\"\n                data-bs-toggle=\"collapse\"\n                data-bs-target=\"#accordion-panel-6a6a4ef68e41d\"\n        >\n            <span class=\"accordion__title\">\n                UV1 &#8211; D\u00e9ontologie du r\u00e9viseur d&#039;entreprises et de l&#039;expert comptable                <span class=\"accordion__data\">\n                    <span class=\"accordion__data__item\">\n                        <span class=\"accordion__data__name\">ECTS credits:<\/span>\n                        <span class=\"accordion__data__value\">\n                            1                        <\/span>\n                    <\/span>\n                    <span class=\"accordion__data__item\">\n                        <span class=\"accordion__data__name\">Course code:<\/span>\n                        <span class=\"accordion__data__value\">\n                            CCRE-19                        <\/span>\n                    <\/span>\n                <\/span>\n            <\/span>\n            <svg aria-hidden=\"true\" focusable=\"false\" class=\"icon icon-outline icon--arrow-down icon--lg\"><use xlink:href=\"https:\/\/www.uni.lu\/wp-content\/themes\/unilux-theme\/assets\/images\/icons\/icons-outline.svg#icon--arrow-down\"><\/use><\/svg>        <\/button>\n    <\/h4>\n\n    <div id=\"accordion-panel-6a6a4ef68e41d\" class=\"accordion__collapse collapse\" data-bs-parent=\"#accordion-module-6a6a4ef68e3f7\">\n        <div class=\"accordion__body p-0\">\n            <ul class=\"list-highlighted\">\n                <li class=\"list-highlighted__item items-start\">\n                    <header class=\"list-highlighted__header\">\n                        <h5 class=\"text-18\"><strong>Details<\/strong><\/h5>\n                    <\/header>\n                    <div class=\"list-highlighted__body\">\n                        <ul>\n                            <li><span class=\"text-dark font-heading font-bold\">Course title:<\/span> UV1 &#8211; D\u00e9ontologie du r\u00e9viseur d&#039;entreprises et de l&#039;expert comptable<\/li>\n                            <li><span class=\"text-dark font-heading font-bold\">Number of ECTS:<\/span> 1<\/li>\n                            <li><span class=\"text-dark font-heading font-bold\">Course code:<\/span> CCRE-19<\/li>\n                            <li><span class=\"text-dark font-heading font-bold\">Module(s):<\/span> D\u00e9ontologie et ind\u00e9pendance du r\u00e9viseur d&#039;entreprises<\/li>\n                            <li><span class=\"text-dark font-heading font-bold\">Language:<\/span> FR<\/li>\n                            <li><span class=\"text-dark font-heading font-bold\">Mandatory:<\/span> Yes<\/li>\n                        <\/ul>\n                    <\/div>\n                <\/li>\n\n                <!--<li class=\"list-highlighted__item items-start\">-->\n                <!--    <header class=\"list-highlighted__header\">-->\n                <!--        <h5 class=\"text-18\"><strong>--><!--<\/strong><\/h5>-->\n                <!--    <\/header>-->\n                <!--    <div class=\"list-highlighted__body\">-->\n                <!--        <div class=\"speaker-group\">-->\n                <!--            -->                <!--        <\/div>-->\n                <!--    <\/div>-->\n                <!--<\/li>-->\n\n                                <li class=\"list-highlighted__item items-start\">\n                    <header class=\"list-highlighted__header\">\n                        <h5 class=\"text-18\"><strong>Objectives<\/strong><\/h5>\n                    <\/header>\n                    <div class=\"list-highlighted__body\">\n                        <p>\n                            <p>Les \u00e9tudiants ayant suivi le cours et r\u00e9ussi les examens seront capables de :<\/p><br><p>R\u00e9soudre des cas simples de situations dans lesquelles l\u2019ind\u00e9pendance du r\u00e9viseur d\u2019entreprises\/expert-comptable<br>peut \u00eatre questionn\u00e9e.<\/p>                        <\/p>\n                    <\/div>\n                <\/li>\n                \n                \n                                <li class=\"list-highlighted__item items-start\">\n                    <header class=\"list-highlighted__header\">\n                        <h5 class=\"text-18\"><strong>Description<\/strong><\/h5>\n                    <\/header>\n                    <div class=\"list-highlighted__body\">\n                        <p>\u00b0 Fondements de la d\u00e9ontologie du r\u00e9viseur d\u2019entreprises\/expert-comptable (loi sur la profession de l\u2019audit, code<br>\u00a0 d\u2019\u00e9thique endors\u00e9 par la CSSF)<\/p><p>\u00b0 Concepts-cl\u00e9s quant \u00e0 l\u2019organisation des cabinets (ISQC1, AML\/ATF)<\/p><p>\u00b0 D\u00e9veloppements l\u00e9gislatifs europ\u00e9ens et luxembourgeois<\/p>                    <\/div>\n                <\/li>\n                \n                \n                                <li class=\"list-highlighted__item items-start\">\n                    <header class=\"list-highlighted__header\">\n                        <h5 class=\"text-18\"><strong>Assessment<\/strong><\/h5>\n                    <\/header>\n                    <div class=\"list-highlighted__body\">\n                        Un examen \u00e9crit de deux heures maximum.<br>Une session de rattrapage consistant \u00e9galement en un examen \u00e9crit de deux heures maximum.                    <\/div>\n                <\/li>\n                \n                                <li class=\"list-highlighted__item items-start\">\n                    <header class=\"list-highlighted__header\">\n                        <h5 class=\"text-18\"><strong>Note<\/strong><\/h5>\n                    <\/header>\n                    <div class=\"list-highlighted__body\">\n                        <p>LITTERATURE :<\/p><br><p>Code d\u2019\u00e9thique de l\u2019IESBA \u2013 section 290<\/p>                    <\/div>\n                <\/li>\n                \n            <\/ul>\n        <\/div>\n    <\/div>\n<\/div>            \n<div class=\"accordion__item\">\n    <h4 class=\"accordion__header\">\n        <button\n                type=\"button\"\n                class=\"accordion__button collapsed\"\n                aria-expanded=\"false\"\n                data-bs-toggle=\"collapse\"\n                data-bs-target=\"#accordion-panel-6a6a4ef68e432\"\n        >\n            <span class=\"accordion__title\">\n                UV5 &#8211; Droit commercial                <span class=\"accordion__data\">\n                    <span class=\"accordion__data__item\">\n                        <span class=\"accordion__data__name\">ECTS credits:<\/span>\n                        <span class=\"accordion__data__value\">\n                            5                        <\/span>\n                    <\/span>\n                    <span class=\"accordion__data__item\">\n                        <span class=\"accordion__data__name\">Course code:<\/span>\n                        <span class=\"accordion__data__value\">\n                            CCRE-18                        <\/span>\n                    <\/span>\n                <\/span>\n            <\/span>\n            <svg aria-hidden=\"true\" focusable=\"false\" class=\"icon icon-outline icon--arrow-down icon--lg\"><use xlink:href=\"https:\/\/www.uni.lu\/wp-content\/themes\/unilux-theme\/assets\/images\/icons\/icons-outline.svg#icon--arrow-down\"><\/use><\/svg>        <\/button>\n    <\/h4>\n\n    <div id=\"accordion-panel-6a6a4ef68e432\" class=\"accordion__collapse collapse\" data-bs-parent=\"#accordion-module-6a6a4ef68e3f7\">\n        <div class=\"accordion__body p-0\">\n            <ul class=\"list-highlighted\">\n                <li class=\"list-highlighted__item items-start\">\n                    <header class=\"list-highlighted__header\">\n                        <h5 class=\"text-18\"><strong>Details<\/strong><\/h5>\n                    <\/header>\n                    <div class=\"list-highlighted__body\">\n                        <ul>\n                            <li><span class=\"text-dark font-heading font-bold\">Course title:<\/span> UV5 &#8211; Droit commercial<\/li>\n                            <li><span class=\"text-dark font-heading font-bold\">Number of ECTS:<\/span> 5<\/li>\n                            <li><span class=\"text-dark font-heading font-bold\">Course code:<\/span> CCRE-18<\/li>\n                            <li><span class=\"text-dark font-heading font-bold\">Module(s):<\/span> Droit commercial et droit des soci\u00e9t\u00e9s<\/li>\n                            <li><span class=\"text-dark font-heading font-bold\">Language:<\/span> FR<\/li>\n                            <li><span class=\"text-dark font-heading font-bold\">Mandatory:<\/span> Yes<\/li>\n                        <\/ul>\n                    <\/div>\n                <\/li>\n\n                <!--<li class=\"list-highlighted__item items-start\">-->\n                <!--    <header class=\"list-highlighted__header\">-->\n                <!--        <h5 class=\"text-18\"><strong>--><!--<\/strong><\/h5>-->\n                <!--    <\/header>-->\n                <!--    <div class=\"list-highlighted__body\">-->\n                <!--        <div class=\"speaker-group\">-->\n                <!--            -->                <!--        <\/div>-->\n                <!--    <\/div>-->\n                <!--<\/li>-->\n\n                                <li class=\"list-highlighted__item items-start\">\n                    <header class=\"list-highlighted__header\">\n                        <h5 class=\"text-18\"><strong>Objectives<\/strong><\/h5>\n                    <\/header>\n                    <div class=\"list-highlighted__body\">\n                        <p>\n                            <p>Les \u00e9tudiants ayant suivi le cours et r\u00e9ussi les examens seront capables de :<\/p><br><p>\u00b0 Conna\u00eetre les diff\u00e9rences entre les multiples formes de soci\u00e9t\u00e9s existantes,<br>\u00b0 D\u00e9crire les r\u00e8gles de fonctionnement ;<br>\u00b0 D\u00e9terminer quand la soci\u00e9t\u00e9 est engag\u00e9e ;<br>\u00b0 Conna\u00eetre les sanctions des manquements aux r\u00e8gles pr\u00e9vues par la loi ;<br>\u00b0 D\u2019appliquer les r\u00e8gles de la faillite.<\/p>                        <\/p>\n                    <\/div>\n                <\/li>\n                \n                \n                                <li class=\"list-highlighted__item items-start\">\n                    <header class=\"list-highlighted__header\">\n                        <h5 class=\"text-18\"><strong>Description<\/strong><\/h5>\n                    <\/header>\n                    <div class=\"list-highlighted__body\">\n                        <p>Essentiellement droit des soci\u00e9t\u00e9s commerciales.<\/p><p>En outre : notions de commer\u00e7ant, droit commercial , droit de la faillite (et autres proc\u00e9dures collectives)<br><\/p>                    <\/div>\n                <\/li>\n                \n                \n                                <li class=\"list-highlighted__item items-start\">\n                    <header class=\"list-highlighted__header\">\n                        <h5 class=\"text-18\"><strong>Assessment<\/strong><\/h5>\n                    <\/header>\n                    <div class=\"list-highlighted__body\">\n                        Un examen \u00e9crit de deux heures maximum.<br>Une session de rattrapage consistant \u00e9galement en un examen \u00e9crit de deux heures maximum.                    <\/div>\n                <\/li>\n                \n                                <li class=\"list-highlighted__item items-start\">\n                    <header class=\"list-highlighted__header\">\n                        <h5 class=\"text-18\"><strong>Note<\/strong><\/h5>\n                    <\/header>\n                    <div class=\"list-highlighted__body\">\n                        Loi du 10.08.1915 et loi de 2002 sur RCS\u2026etc                    <\/div>\n                <\/li>\n                \n            <\/ul>\n        <\/div>\n    <\/div>\n<\/div>            \n<div class=\"accordion__item\">\n    <h4 class=\"accordion__header\">\n        <button\n                type=\"button\"\n                class=\"accordion__button collapsed\"\n                aria-expanded=\"false\"\n                data-bs-toggle=\"collapse\"\n                data-bs-target=\"#accordion-panel-6a6a4ef68e43e\"\n        >\n            <span class=\"accordion__title\">\n                UV6 &#8211; Droit du travail et de la s\u00e9curit\u00e9 sociale                <span class=\"accordion__data\">\n                    <span class=\"accordion__data__item\">\n                        <span class=\"accordion__data__name\">ECTS credits:<\/span>\n                        <span class=\"accordion__data__value\">\n                            2                        <\/span>\n                    <\/span>\n                    <span class=\"accordion__data__item\">\n                        <span class=\"accordion__data__name\">Course code:<\/span>\n                        <span class=\"accordion__data__value\">\n                            CCRE-28                        <\/span>\n                    <\/span>\n                <\/span>\n            <\/span>\n            <svg aria-hidden=\"true\" focusable=\"false\" class=\"icon icon-outline icon--arrow-down icon--lg\"><use xlink:href=\"https:\/\/www.uni.lu\/wp-content\/themes\/unilux-theme\/assets\/images\/icons\/icons-outline.svg#icon--arrow-down\"><\/use><\/svg>        <\/button>\n    <\/h4>\n\n    <div id=\"accordion-panel-6a6a4ef68e43e\" class=\"accordion__collapse collapse\" data-bs-parent=\"#accordion-module-6a6a4ef68e3f7\">\n        <div class=\"accordion__body p-0\">\n            <ul class=\"list-highlighted\">\n                <li class=\"list-highlighted__item items-start\">\n                    <header class=\"list-highlighted__header\">\n                        <h5 class=\"text-18\"><strong>Details<\/strong><\/h5>\n                    <\/header>\n                    <div class=\"list-highlighted__body\">\n                        <ul>\n                            <li><span class=\"text-dark font-heading font-bold\">Course title:<\/span> UV6 &#8211; Droit du travail et de la s\u00e9curit\u00e9 sociale<\/li>\n                            <li><span class=\"text-dark font-heading font-bold\">Number of ECTS:<\/span> 2<\/li>\n                            <li><span class=\"text-dark font-heading font-bold\">Course code:<\/span> CCRE-28<\/li>\n                            <li><span class=\"text-dark font-heading font-bold\">Module(s):<\/span> Droit du travail et de la s\u00e9curit\u00e9 sociale<\/li>\n                            <li><span class=\"text-dark font-heading font-bold\">Language:<\/span> FR<\/li>\n                            <li><span class=\"text-dark font-heading font-bold\">Mandatory:<\/span> Yes<\/li>\n                        <\/ul>\n                    <\/div>\n                <\/li>\n\n                <!--<li class=\"list-highlighted__item items-start\">-->\n                <!--    <header class=\"list-highlighted__header\">-->\n                <!--        <h5 class=\"text-18\"><strong>--><!--<\/strong><\/h5>-->\n                <!--    <\/header>-->\n                <!--    <div class=\"list-highlighted__body\">-->\n                <!--        <div class=\"speaker-group\">-->\n                <!--            -->                <!--        <\/div>-->\n                <!--    <\/div>-->\n                <!--<\/li>-->\n\n                                <li class=\"list-highlighted__item items-start\">\n                    <header class=\"list-highlighted__header\">\n                        <h5 class=\"text-18\"><strong>Objectives<\/strong><\/h5>\n                    <\/header>\n                    <div class=\"list-highlighted__body\">\n                        <p>\n                            <p><br>DROIT DU TRAVAIL<br>:<\/p><br><p>Les \u00e9tudiants ayant suivi le cours et r\u00e9ussi les examens seront capables de :<br> Conna\u00eetre le cadre l\u00e9gal r\u00e9glementaire<br> Reconna\u00eetre \/ identifier les situations critiques en terme de droit du travail.<br> Savoir \u00e9valuer \/ calculer les risques financiers li\u00e9s \u00e0 une situation donn\u00e9e<\/p><br><p><br>DROIT DE LA SECURITE SOCIALE<br>:\u200b<\/p><br><p>Les \u00e9tudiants ayant suivi le cours et r\u00e9ussi les examens seront capables de :<br>\u00b0 Comprendre les grands principes du droit de la s\u00e9curit\u00e9 sociale luxembourgeois et europ\u00e9en ;<br>\u00b0 Comprendre les grands enjeux actuels du droit de la s\u00e9curit\u00e9 sociale luxembourgeois et europ\u00e9en ;<br>\u00b0 \u00catre en mesure de r\u00e9soudre certains cas pratiques en relation avec la libre circulation des affili\u00e9s au sein de<br>\u00a0 l\u2019UE<\/p>                        <\/p>\n                    <\/div>\n                <\/li>\n                \n                \n                                <li class=\"list-highlighted__item items-start\">\n                    <header class=\"list-highlighted__header\">\n                        <h5 class=\"text-18\"><strong>Description<\/strong><\/h5>\n                    <\/header>\n                    <div class=\"list-highlighted__body\">\n                        <p>DROIT DU TRAVAIL :<\/p><p>Dans le cadre du cours seront abord\u00e9s la notion de contrat de travail, la conclusion du contrat de travail (avec la<br>diff\u00e9renciation entre le contrat de travail \u00e0 dur\u00e9e d\u00e9termin\u00e9e et le contrat de travail \u00e0 dur\u00e9e ind\u00e9termin\u00e9e) ainsi que les<br>diff\u00e9rentes modalit\u00e9s de r\u00e9siliation du contrat. Vu le background des \u00e9tudiants un accent particulier est mis sur les<br>risques financiers engendr\u00e9s notamment par le licenciement abusif.<\/p><p>DROIT DE LA SECURITE SOCIALE :<\/p><p>Introduction au droit de la s\u00e9curit\u00e9 sociale, sources juridiques, organisation de la s\u00e9curit\u00e9 sociale luxembourgeoise,<br>droit des affili\u00e9s, principaux risques sociaux, voies de recours, droit europ\u00e9en et international de la s\u00e9curit\u00e9 sociale<\/p><p>\u00a0<\/p>                    <\/div>\n                <\/li>\n                \n                \n                                <li class=\"list-highlighted__item items-start\">\n                    <header class=\"list-highlighted__header\">\n                        <h5 class=\"text-18\"><strong>Assessment<\/strong><\/h5>\n                    <\/header>\n                    <div class=\"list-highlighted__body\">\n                        L\u2019examen \u00e9crit de deux heures au maximum.<br>Une session de rattrapage consistant \u00e9galement en un examen \u00e9crit de deux heures au maximum.                    <\/div>\n                <\/li>\n                \n                                <li class=\"list-highlighted__item items-start\">\n                    <header class=\"list-highlighted__header\">\n                        <h5 class=\"text-18\"><strong>Note<\/strong><\/h5>\n                    <\/header>\n                    <div class=\"list-highlighted__body\">\n                        <p><br>DROIT DU TRAVAIL<br>:<\/p><br><p>Il n\u2019y a pas de litt\u00e9rature obligatoire, le cours en tant que tel \u00e9tant suffisant pour r\u00e9pondre aux objectifs de<br>l\u2019enseignement. Une bibliographie relative \u00e0 divers ouvrages en mati\u00e8re de droit du travail est toutefois fournie aux<br>\u00e9tudiants ensemble avec le plan du cours.<\/p><br><p><br>DROIT DE LA SECURITE SOCIALE<br>:<\/p><br><p>\u00b0 Code de la S\u00e9curit\u00e9 Sociale luxembourgeoise (publi\u00e9 par le Minist\u00e8re de la S\u00e9curit\u00e9 Sociale et par l\u2019IGSS)<br>\u00b0 La S\u00e9curit\u00e9 Sociale \u2013 R\u00e9glementation internationale (publi\u00e9 par le Minist\u00e8re de la S\u00e9curit\u00e9 Sociale et par<br>\u00a0\u00a0 l\u2019IGSS)<br>\u00b0 Le droit de la S\u00e9curit\u00e9 Sociale (publi\u00e9 par le Minist\u00e8re de la S\u00e9curit\u00e9 Sociale et par l\u2019IGSS)<\/p><br><p>\u00a0<\/p>                    <\/div>\n                <\/li>\n                \n            <\/ul>\n        <\/div>\n    <\/div>\n<\/div>            \n<div class=\"accordion__item\">\n    <h4 class=\"accordion__header\">\n        <button\n                type=\"button\"\n                class=\"accordion__button collapsed\"\n                aria-expanded=\"false\"\n                data-bs-toggle=\"collapse\"\n                data-bs-target=\"#accordion-panel-6a6a4ef68e449\"\n        >\n            <span class=\"accordion__title\">\n                UV7 &#8211; Droit des assurances                <span class=\"accordion__data\">\n                    <span class=\"accordion__data__item\">\n                        <span class=\"accordion__data__name\">ECTS credits:<\/span>\n                        <span class=\"accordion__data__value\">\n                            2                        <\/span>\n                    <\/span>\n                    <span class=\"accordion__data__item\">\n                        <span class=\"accordion__data__name\">Course code:<\/span>\n                        <span class=\"accordion__data__value\">\n                            CCRE-20                        <\/span>\n                    <\/span>\n                <\/span>\n            <\/span>\n            <svg aria-hidden=\"true\" focusable=\"false\" class=\"icon icon-outline icon--arrow-down icon--lg\"><use xlink:href=\"https:\/\/www.uni.lu\/wp-content\/themes\/unilux-theme\/assets\/images\/icons\/icons-outline.svg#icon--arrow-down\"><\/use><\/svg>        <\/button>\n    <\/h4>\n\n    <div id=\"accordion-panel-6a6a4ef68e449\" class=\"accordion__collapse collapse\" data-bs-parent=\"#accordion-module-6a6a4ef68e3f7\">\n        <div class=\"accordion__body p-0\">\n            <ul class=\"list-highlighted\">\n                <li class=\"list-highlighted__item items-start\">\n                    <header class=\"list-highlighted__header\">\n                        <h5 class=\"text-18\"><strong>Details<\/strong><\/h5>\n                    <\/header>\n                    <div class=\"list-highlighted__body\">\n                        <ul>\n                            <li><span class=\"text-dark font-heading font-bold\">Course title:<\/span> UV7 &#8211; Droit des assurances<\/li>\n                            <li><span class=\"text-dark font-heading font-bold\">Number of ECTS:<\/span> 2<\/li>\n                            <li><span class=\"text-dark font-heading font-bold\">Course code:<\/span> CCRE-20<\/li>\n                            <li><span class=\"text-dark font-heading font-bold\">Module(s):<\/span> Droit et comptabilit\u00e9 des professionnels du secteur financier et du secteur des assurances (7)<\/li>\n                            <li><span class=\"text-dark font-heading font-bold\">Language:<\/span> FR<\/li>\n                            <li><span class=\"text-dark font-heading font-bold\">Mandatory:<\/span> Yes<\/li>\n                        <\/ul>\n                    <\/div>\n                <\/li>\n\n                <!--<li class=\"list-highlighted__item items-start\">-->\n                <!--    <header class=\"list-highlighted__header\">-->\n                <!--        <h5 class=\"text-18\"><strong>--><!--<\/strong><\/h5>-->\n                <!--    <\/header>-->\n                <!--    <div class=\"list-highlighted__body\">-->\n                <!--        <div class=\"speaker-group\">-->\n                <!--            -->                <!--        <\/div>-->\n                <!--    <\/div>-->\n                <!--<\/li>-->\n\n                                <li class=\"list-highlighted__item items-start\">\n                    <header class=\"list-highlighted__header\">\n                        <h5 class=\"text-18\"><strong>Objectives<\/strong><\/h5>\n                    <\/header>\n                    <div class=\"list-highlighted__body\">\n                        <p>\n                            <p>Les \u00e9tudiants ayant suivi le cours et r\u00e9ussi les examens seront capables de :<\/p><br><p> Ma\u00eetriser le vocabulaire sp\u00e9cifique<br> Comprendre les m\u00e9canismes financiers et contractuels<br> Identifier les risques potentiels en tant que r\u00e9viseur d\u2019entreprises<br> Diff\u00e9rencier le cadre assurance \/ r\u00e9assurance<\/p>                        <\/p>\n                    <\/div>\n                <\/li>\n                \n                \n                                <li class=\"list-highlighted__item items-start\">\n                    <header class=\"list-highlighted__header\">\n                        <h5 class=\"text-18\"><strong>Description<\/strong><\/h5>\n                    <\/header>\n                    <div class=\"list-highlighted__body\">\n                        <p> Description des march\u00e9s de l\u2019assurance \/ r\u00e9assurance au Luxembourg : particularit\u00e9s<\/p><p> Description des branches d\u2019assurance (Vie et Non Vie)<\/p><p> Cadre r\u00e9glementaire de l\u2019assurance \/ r\u00e9assurance \/ interm\u00e9diation :<\/p><p>\u00a0\u00a0\u00a0\u00a0\u00a0 \u2012 Notions de droit du contrat d\u2019assurance<br>\u00a0\u00a0\u00a0\u00a0\u00a0 \u2012 Types de trait\u00e9s de r\u00e9assurance<br>\u00a0\u00a0\u00a0\u00a0\u00a0 \u2012 R\u00e8gles prudentiels (Solvabilit\u00e9, comptabilit\u00e9,\u2026)<br>\u00a0\u00a0\u00a0\u00a0\u00a0 \u2012 R\u00f4les du r\u00e9gulateur<br>\u00a0\u00a0\u00a0\u00a0\u00a0 \u2012 R\u00f4les du r\u00e9viseur d\u2019entreprise (responsabilit\u00e9, rapport distinct,\u2026)<\/p>                    <\/div>\n                <\/li>\n                \n                \n                                <li class=\"list-highlighted__item items-start\">\n                    <header class=\"list-highlighted__header\">\n                        <h5 class=\"text-18\"><strong>Assessment<\/strong><\/h5>\n                    <\/header>\n                    <div class=\"list-highlighted__body\">\n                        Un examen \u00e9crit de deux heures maximum.<br>Une session de rattrapage consistant \u00e9galement en un examen \u00e9crit de deux heures maximum.                    <\/div>\n                <\/li>\n                \n                                <li class=\"list-highlighted__item items-start\">\n                    <header class=\"list-highlighted__header\">\n                        <h5 class=\"text-18\"><strong>Note<\/strong><\/h5>\n                    <\/header>\n                    <div class=\"list-highlighted__body\">\n                        <p>LITTERATURE :<\/p><br><p> Loi du 8 d\u00e9cembre 1994 relative aux comptes annuels<br> Loi du 7 d\u00e9cembre 2015 sur le secteur des assurances<br> R\u00e8glement du CAA du 3 mai 2016<br> Circulaires 09\/1, 09\/2 sur le rapport distinct<\/p>                    <\/div>\n                <\/li>\n                \n            <\/ul>\n        <\/div>\n    <\/div>\n<\/div>            \n<div class=\"accordion__item\">\n    <h4 class=\"accordion__header\">\n        <button\n                type=\"button\"\n                class=\"accordion__button collapsed\"\n                aria-expanded=\"false\"\n                data-bs-toggle=\"collapse\"\n                data-bs-target=\"#accordion-panel-6a6a4ef68e455\"\n        >\n            <span class=\"accordion__title\">\n                UV8 &#8211; Comptabilit\u00e9 bancaire                <span class=\"accordion__data\">\n                    <span class=\"accordion__data__item\">\n                        <span class=\"accordion__data__name\">ECTS credits:<\/span>\n                        <span class=\"accordion__data__value\">\n                            3                        <\/span>\n                    <\/span>\n                    <span class=\"accordion__data__item\">\n                        <span class=\"accordion__data__name\">Course code:<\/span>\n                        <span class=\"accordion__data__value\">\n                            CCRE-21                        <\/span>\n                    <\/span>\n                <\/span>\n            <\/span>\n            <svg aria-hidden=\"true\" focusable=\"false\" class=\"icon icon-outline icon--arrow-down icon--lg\"><use xlink:href=\"https:\/\/www.uni.lu\/wp-content\/themes\/unilux-theme\/assets\/images\/icons\/icons-outline.svg#icon--arrow-down\"><\/use><\/svg>        <\/button>\n    <\/h4>\n\n    <div id=\"accordion-panel-6a6a4ef68e455\" class=\"accordion__collapse collapse\" data-bs-parent=\"#accordion-module-6a6a4ef68e3f7\">\n        <div class=\"accordion__body p-0\">\n            <ul class=\"list-highlighted\">\n                <li class=\"list-highlighted__item items-start\">\n                    <header class=\"list-highlighted__header\">\n                        <h5 class=\"text-18\"><strong>Details<\/strong><\/h5>\n                    <\/header>\n                    <div class=\"list-highlighted__body\">\n                        <ul>\n                            <li><span class=\"text-dark font-heading font-bold\">Course title:<\/span> UV8 &#8211; Comptabilit\u00e9 bancaire<\/li>\n                            <li><span class=\"text-dark font-heading font-bold\">Number of ECTS:<\/span> 3<\/li>\n                            <li><span class=\"text-dark font-heading font-bold\">Course code:<\/span> CCRE-21<\/li>\n                            <li><span class=\"text-dark font-heading font-bold\">Module(s):<\/span> Droit et comptabilit\u00e9 des professionnels du secteur financier et du secteur des assurances (8)<\/li>\n                            <li><span class=\"text-dark font-heading font-bold\">Language:<\/span> FR<\/li>\n                            <li><span class=\"text-dark font-heading font-bold\">Mandatory:<\/span> Yes<\/li>\n                        <\/ul>\n                    <\/div>\n                <\/li>\n\n                <!--<li class=\"list-highlighted__item items-start\">-->\n                <!--    <header class=\"list-highlighted__header\">-->\n                <!--        <h5 class=\"text-18\"><strong>--><!--<\/strong><\/h5>-->\n                <!--    <\/header>-->\n                <!--    <div class=\"list-highlighted__body\">-->\n                <!--        <div class=\"speaker-group\">-->\n                <!--            -->                <!--        <\/div>-->\n                <!--    <\/div>-->\n                <!--<\/li>-->\n\n                                <li class=\"list-highlighted__item items-start\">\n                    <header class=\"list-highlighted__header\">\n                        <h5 class=\"text-18\"><strong>Objectives<\/strong><\/h5>\n                    <\/header>\n                    <div class=\"list-highlighted__body\">\n                        <p>\n                            <p>Les \u00e9tudiants ayant suivi le cours et r\u00e9ussi les examens seront capables de :<\/p><br><p>\u00b0 Conna\u00eetre les sources du droit comptable bancaire et comprendre les interactions entre le r\u00e9f\u00e9rentiel<br>\u00a0\u00a0 comptable luxembourgeois (&#8220;Lux GAAP&#8221;) et les normes IAS\/IFRS<br>\u00b0 Conna\u00eetre les informations (&#8220;disclosures&#8221;) sp\u00e9cifiques aux banques, leur port\u00e9e et leur(s) limitation(s)<br>\u00b0 Comprendre les sch\u00e9mas comptables relatifs aux principales op\u00e9rations\/principaux produits bancaires et, en<br>\u00a0\u00a0 cons\u00e9quence, \u00eatre capable de suivre des discussions comptables techniques lors de l&#8217;audit d&#8217;une banque<br>\u00b0 Comprendre les sp\u00e9cificit\u00e9s du reporting prudentiel FinRep, dans le contexte des diligences \u00e0 effectuer par le<br>\u00a0\u00a0 r\u00e9viseur d&#8217;entreprises agr\u00e9\u00e9 lors de l&#8217;\u00e9laboration du &#8220;long form report&#8221; \u00e0 l&#8217;attention de la CSSF<br>\u00b0 Acqu\u00e9rir une connaissance de base des normes IFRS qui sous-tendent la comptabilisation des instruments<br>\u00a0 financiers<br>\u00b0 Cerner les principaux risques d&#8217;audit en lien avec la mati\u00e8re \u00e9tudi\u00e9e<\/p>                        <\/p>\n                    <\/div>\n                <\/li>\n                \n                \n                                <li class=\"list-highlighted__item items-start\">\n                    <header class=\"list-highlighted__header\">\n                        <h5 class=\"text-18\"><strong>Description<\/strong><\/h5>\n                    <\/header>\n                    <div class=\"list-highlighted__body\">\n                        <p>\u00b0 Cadre l\u00e9gislatif et r\u00e9glementaire relatif \u00e0 la comptabilit\u00e9 bancaire (comptes annuels et reporting FinRep \u00e0<br>\u00a0\u00a0 l&#8217;attention de la CSSF), y inclus les &#8220;d\u00e9finitions et commentaires pr\u00e9liminaires&#8221; de la CSSF<\/p><p>\u00b0 Pr\u00e9sentations (&#8220;disclosures&#8221;) sp\u00e9cifiques aux \u00e9tablissements de cr\u00e9dit<\/p><p>\u00b0 Traitement comptable d\u00e9taill\u00e9 de certaines op\u00e9rations bancaires\/produits bancaires sp\u00e9cifiques et pertinents<br>\u00a0\u00a0 pour le secteur bancaire<\/p><p>\u00b0 Pr\u00e9sentation du reporting prudentiel FinRep et de ses sp\u00e9cificit\u00e9s par rapport aux normes IAS\/IFRS telles<br>\u00a0 qu&#8217;adopt\u00e9es par l&#8217;Union europ\u00e9enne<\/p><p>\u00b0 Normes IFRS en lien avec les \u00e9l\u00e9ments qui constituent le coeur de l\u2019activit\u00e9 bancaire, \u00e0 savoir les instruments<br>\u00a0 financiers (IAS 39, IFRS 13 et IFRS 9)<\/p><p>\u00b0 Lien avec les risques d\u2019audit sp\u00e9cifiques et les proc\u00e9dures d\u2019audit permettant d\u2019y r\u00e9pondre<\/p>                    <\/div>\n                <\/li>\n                \n                \n                                <li class=\"list-highlighted__item items-start\">\n                    <header class=\"list-highlighted__header\">\n                        <h5 class=\"text-18\"><strong>Assessment<\/strong><\/h5>\n                    <\/header>\n                    <div class=\"list-highlighted__body\">\n                        Un examen \u00e9crit de deux heures maximum<br>Une session de rattrapage consistant \u00e9galement en un examen \u00e9crit de deux heures maximum.                    <\/div>\n                <\/li>\n                \n                                <li class=\"list-highlighted__item items-start\">\n                    <header class=\"list-highlighted__header\">\n                        <h5 class=\"text-18\"><strong>Note<\/strong><\/h5>\n                    <\/header>\n                    <div class=\"list-highlighted__body\">\n                        <p>LITTERATURE :<\/p><br><p>\u00b0 Recueil des instructions aux banques<br>\u00b0 Loi du 17 juin 1992<br>\u00b0 Circulaire 01\/32<br>\u00b0 Circulaire 08\/340<br>\u00b0 Circulaire 14\/593, telle que modifi\u00e9e par les circulaires 15\/613 et 15\/621<br>\u00b0 Normes IFRS suivantes :<br>\u00a0\u00a0\u00a0\u00a0\u00a0 o IAS 39<br>\u00a0\u00a0\u00a0\u00a0\u00a0 o IFRS 13<br>\u00a0\u00a0\u00a0\u00a0\u00a0 o IFRS 9<\/p>                    <\/div>\n                <\/li>\n                \n            <\/ul>\n        <\/div>\n    <\/div>\n<\/div>            \n<div class=\"accordion__item\">\n    <h4 class=\"accordion__header\">\n        <button\n                type=\"button\"\n                class=\"accordion__button collapsed\"\n                aria-expanded=\"false\"\n                data-bs-toggle=\"collapse\"\n                data-bs-target=\"#accordion-panel-6a6a4ef68e460\"\n        >\n            <span class=\"accordion__title\">\n                UV9 &#8211; L\u00e9gislation bancaire et des autres professionnels du secteur financier                <span class=\"accordion__data\">\n                    <span class=\"accordion__data__item\">\n                        <span class=\"accordion__data__name\">ECTS credits:<\/span>\n                        <span class=\"accordion__data__value\">\n                            3                        <\/span>\n                    <\/span>\n                    <span class=\"accordion__data__item\">\n                        <span class=\"accordion__data__name\">Course code:<\/span>\n                        <span class=\"accordion__data__value\">\n                            CCRE-22                        <\/span>\n                    <\/span>\n                <\/span>\n            <\/span>\n            <svg aria-hidden=\"true\" focusable=\"false\" class=\"icon icon-outline icon--arrow-down icon--lg\"><use xlink:href=\"https:\/\/www.uni.lu\/wp-content\/themes\/unilux-theme\/assets\/images\/icons\/icons-outline.svg#icon--arrow-down\"><\/use><\/svg>        <\/button>\n    <\/h4>\n\n    <div id=\"accordion-panel-6a6a4ef68e460\" class=\"accordion__collapse collapse\" data-bs-parent=\"#accordion-module-6a6a4ef68e3f7\">\n        <div class=\"accordion__body p-0\">\n            <ul class=\"list-highlighted\">\n                <li class=\"list-highlighted__item items-start\">\n                    <header class=\"list-highlighted__header\">\n                        <h5 class=\"text-18\"><strong>Details<\/strong><\/h5>\n                    <\/header>\n                    <div class=\"list-highlighted__body\">\n                        <ul>\n                            <li><span class=\"text-dark font-heading font-bold\">Course title:<\/span> UV9 &#8211; L\u00e9gislation bancaire et des autres professionnels du secteur financier<\/li>\n                            <li><span class=\"text-dark font-heading font-bold\">Number of ECTS:<\/span> 3<\/li>\n                            <li><span class=\"text-dark font-heading font-bold\">Course code:<\/span> CCRE-22<\/li>\n                            <li><span class=\"text-dark font-heading font-bold\">Module(s):<\/span> Droit et comptabilit\u00e9 des professionnels du secteur financier et du secteur des assurances (9)<\/li>\n                            <li><span class=\"text-dark font-heading font-bold\">Language:<\/span> FR<\/li>\n                            <li><span class=\"text-dark font-heading font-bold\">Mandatory:<\/span> Yes<\/li>\n                        <\/ul>\n                    <\/div>\n                <\/li>\n\n                <!--<li class=\"list-highlighted__item items-start\">-->\n                <!--    <header class=\"list-highlighted__header\">-->\n                <!--        <h5 class=\"text-18\"><strong>--><!--<\/strong><\/h5>-->\n                <!--    <\/header>-->\n                <!--    <div class=\"list-highlighted__body\">-->\n                <!--        <div class=\"speaker-group\">-->\n                <!--            -->                <!--        <\/div>-->\n                <!--    <\/div>-->\n                <!--<\/li>-->\n\n                                <li class=\"list-highlighted__item items-start\">\n                    <header class=\"list-highlighted__header\">\n                        <h5 class=\"text-18\"><strong>Objectives<\/strong><\/h5>\n                    <\/header>\n                    <div class=\"list-highlighted__body\">\n                        <p>\n                            <p>Les \u00e9tudiants ayant suivi le cours et r\u00e9ussi les examens seront capables de :<\/p><br><p>\u00b0 d\u00e9crire les principaux textes l\u00e9gislatifs et r\u00e9glementaires applicables aux banques et autres professionnels du<br>\u00a0 secteur financier ;<br>\u00b0 expliquer le r\u00f4le et les responsabilit\u00e9s du r\u00e9viseur d\u2019entreprise dans le cadre de la supervision prudentielle des<br>\u00a0 banques et autres professionnels du secteur financier ;<br>\u00b0 faire preuve d\u2019esprit critique dans l\u2019exercice de leur mission de r\u00e9vision (d\u00e9tection et signalement de situations nonconformes<br>\u00a0 \u00e0 la r\u00e9glementation) ;<br>\u00b0 savoir o\u00f9 trouver l\u2019information recherch\u00e9e<\/p>                        <\/p>\n                    <\/div>\n                <\/li>\n                \n                                <li class=\"list-highlighted__item items-start\">\n                    <header class=\"list-highlighted__header\">\n                        <h5 class=\"text-18\"><strong>Course learning outcomes<\/strong><\/h5>\n                    <\/header>\n                    <div class=\"list-highlighted__body\">\n                        \u00a0 <br>\u00a0                    <\/div>\n                <\/li>\n                \n                                <li class=\"list-highlighted__item items-start\">\n                    <header class=\"list-highlighted__header\">\n                        <h5 class=\"text-18\"><strong>Description<\/strong><\/h5>\n                    <\/header>\n                    <div class=\"list-highlighted__body\">\n                        <p>Introduction au secteur bancaire et des autres professionnels du secteur financier<br>&#8211; Les types d\u2019acteurs r\u00e9gis par la loi du 5 avril 1993 relative au secteur financier (\u00e9tablissements de cr\u00e9dit et autres<br>\u00a0professionnels du secteur financier) ;<br>&#8211; Le cadre l\u00e9gislatif et r\u00e9glementaire.<\/p><p>Les conditions d\u2019acc\u00e8s \u00e0 l\u2019activit\u00e9<br>Les conditions d\u2019exercice de l\u2019activit\u00e9<br>&#8211; Les exigences organisationnelles : Administration centrale et gouvernance interne, Contr\u00f4le interne, Activit\u00e9s de<br>march\u00e9, R\u00e9mun\u00e9ration ;<br>&#8211; Les obligations professionnelles : Dispositions relatives \u00e0 la lutte contre le blanchiment et le financement du<br>terrorisme, R\u00e8gles prudentielles et de conduite, MIFID, Abus de march\u00e9s, Secret professionnel ;<br>&#8211; Les exigences de B\u00e2le et de la CRD IV \/ CRR ;<br>&#8211; La protection des consommateurs ;<br>&#8211; Le reporting prudentiel.<\/p><p>La surveillance prudentielle<br>&#8211; L\u2019exercice de la surveillance prudentielle ;<br>&#8211; La surveillance prudentielle sur base consolid\u00e9e ;<br>&#8211; Les piliers de la surveillance prudentielle ;<br>&#8211; La mission du r\u00e9viseur d\u2019entreprises agr\u00e9\u00e9.<\/p>                    <\/div>\n                <\/li>\n                \n                \n                                <li class=\"list-highlighted__item items-start\">\n                    <header class=\"list-highlighted__header\">\n                        <h5 class=\"text-18\"><strong>Assessment<\/strong><\/h5>\n                    <\/header>\n                    <div class=\"list-highlighted__body\">\n                        Un examen \u00e9crit de deux heures maximum. <br>Une session de rattrapage consistant \u00e9galement en un examen \u00e9crit de deux heures maximum.                    <\/div>\n                <\/li>\n                \n                                <li class=\"list-highlighted__item items-start\">\n                    <header class=\"list-highlighted__header\">\n                        <h5 class=\"text-18\"><strong>Note<\/strong><\/h5>\n                    <\/header>\n                    <div class=\"list-highlighted__body\">\n                        <p>LITTERATURE :<\/p><br><p>La liste des principaux textes dont la lecture est recommand\u00e9e est la suivante :<br>&#8211; Loi du 5 avril 1993, telle que modifi\u00e9e ;<br>&#8211; Circulaire CSSF 12\/552, telle que modifi\u00e9e ;<br>&#8211; Loi du 12 novembre 2004, telle que modifi\u00e9e ;<br>&#8211; R\u00e8glement CSSF N\u00b012-02 ;<br>&#8211; Circulaire CSSF 07\/307, telle que modifi\u00e9e ;<br>&#8211; Circulaire CSSF 01\/27, telle que modifi\u00e9e ;<br>&#8211; Circulaire CSSF 03\/113, telle que modifi\u00e9e.<br><\/p>                    <\/div>\n                <\/li>\n                \n            <\/ul>\n        <\/div>\n    <\/div>\n<\/div>    <\/div><\/div><\/section>\n<section\n    id=\"tabpanel-b62fc1a3-63a7-4534-b73a-51f8b0cd3d01\"\n    aria-labelledby=\"tab-b62fc1a3-63a7-4534-b73a-51f8b0cd3d01\"\n    class=\"tab-panel fade hidden is-hidden\"\n>\n    <div class=\"wp-block-unilux-blocks-course-offer\">\n    <h3>Course offer for Certificat de formation compl\u00e9mentaire des r\u00e9viseurs d&#039;entreprises &#8211; Candidats stagiaires, Semestre 2 (2025-2026 Summer)<\/h3>\n    \n<div id=\"accordion-module-6a6a4ef6914d3\" class=\"accordion accordion--theme\">\n            \n<div class=\"accordion__item\">\n    <h4 class=\"accordion__header\">\n        <button\n                type=\"button\"\n                class=\"accordion__button collapsed\"\n                aria-expanded=\"false\"\n                data-bs-toggle=\"collapse\"\n                data-bs-target=\"#accordion-panel-6a6a4ef6914f6\"\n        >\n            <span class=\"accordion__title\">\n                UV2 &#8211; Comptes sociaux                <span class=\"accordion__data\">\n                    <span class=\"accordion__data__item\">\n                        <span class=\"accordion__data__name\">ECTS credits:<\/span>\n                        <span class=\"accordion__data__value\">\n                            4                        <\/span>\n                    <\/span>\n                    <span class=\"accordion__data__item\">\n                        <span class=\"accordion__data__name\">Course code:<\/span>\n                        <span class=\"accordion__data__value\">\n                            CCRE-23                        <\/span>\n                    <\/span>\n                <\/span>\n            <\/span>\n            <svg aria-hidden=\"true\" focusable=\"false\" class=\"icon icon-outline icon--arrow-down icon--lg\"><use xlink:href=\"https:\/\/www.uni.lu\/wp-content\/themes\/unilux-theme\/assets\/images\/icons\/icons-outline.svg#icon--arrow-down\"><\/use><\/svg>        <\/button>\n    <\/h4>\n\n    <div id=\"accordion-panel-6a6a4ef6914f6\" class=\"accordion__collapse collapse\" data-bs-parent=\"#accordion-module-6a6a4ef6914d3\">\n        <div class=\"accordion__body p-0\">\n            <ul class=\"list-highlighted\">\n                <li class=\"list-highlighted__item items-start\">\n                    <header class=\"list-highlighted__header\">\n                        <h5 class=\"text-18\"><strong>Details<\/strong><\/h5>\n                    <\/header>\n                    <div class=\"list-highlighted__body\">\n                        <ul>\n                            <li><span class=\"text-dark font-heading font-bold\">Course title:<\/span> UV2 &#8211; Comptes sociaux<\/li>\n                            <li><span class=\"text-dark font-heading font-bold\">Number of ECTS:<\/span> 4<\/li>\n                            <li><span class=\"text-dark font-heading font-bold\">Course code:<\/span> CCRE-23<\/li>\n                            <li><span class=\"text-dark font-heading font-bold\">Module(s):<\/span> Droit comptable (2)<\/li>\n                            <li><span class=\"text-dark font-heading font-bold\">Language:<\/span> FR<\/li>\n                            <li><span class=\"text-dark font-heading font-bold\">Mandatory:<\/span> Yes<\/li>\n                        <\/ul>\n                    <\/div>\n                <\/li>\n\n                <!--<li class=\"list-highlighted__item items-start\">-->\n                <!--    <header class=\"list-highlighted__header\">-->\n                <!--        <h5 class=\"text-18\"><strong>--><!--<\/strong><\/h5>-->\n                <!--    <\/header>-->\n                <!--    <div class=\"list-highlighted__body\">-->\n                <!--        <div class=\"speaker-group\">-->\n                <!--            -->                <!--        <\/div>-->\n                <!--    <\/div>-->\n                <!--<\/li>-->\n\n                                <li class=\"list-highlighted__item items-start\">\n                    <header class=\"list-highlighted__header\">\n                        <h5 class=\"text-18\"><strong>Objectives<\/strong><\/h5>\n                    <\/header>\n                    <div class=\"list-highlighted__body\">\n                        <p>\n                            <p>Les \u00e9tudiants ayant suivi le cours et r\u00e9ussi les examens seront capables de :<\/p><br><p>\u00b0 Connaitre et identifier les pratiques comptables g\u00e9n\u00e9ralement admises<br>\u00b0 Maitriser les connaissances et r\u00e9flexes permettant d\u2019analyser des comptes annuels de mani\u00e8re critique<br>\u00b0 Pouvoir juger de la conformit\u00e9 des comptes annuels avec les dispositions l\u00e9gales et r\u00e9glementaire<br>\u00a0 luxembourgeois<br>\u00b0 Pouvoir pr\u00e9senter \u2013 traduire une situation \u00e9conomique donn\u00e9e dans les comptes annuels de mani\u00e8re<br>\u00a0 appropri\u00e9e<br>\u00b0 Conna\u00eetre les principes de base du r\u00e9f\u00e9rentiel IFRS<\/p>                        <\/p>\n                    <\/div>\n                <\/li>\n                \n                \n                                <li class=\"list-highlighted__item items-start\">\n                    <header class=\"list-highlighted__header\">\n                        <h5 class=\"text-18\"><strong>Description<\/strong><\/h5>\n                    <\/header>\n                    <div class=\"list-highlighted__body\">\n                        <p>Le cours couvre notamment les th\u00e8mes suivants :<\/p><p>\u00b0 titre II de la loi modifi\u00e9e du 19 d\u00e9cembre 2002 concernant le registre de commerce et des soci\u00e9t\u00e9s ainsi que la<br>\u00a0 comptabilit\u00e9 et les comptes annuels des entreprises<br>\u00b0 les r\u00e8glements grand-ducaux du 24 juillet 2006 et du 11 septembre 2006 portant ex\u00e9cution de la loi du 19<br>\u00a0 d\u00e9cembre 2002 concernant le registre de commerce et des soci\u00e9t\u00e9s ainsi que la comptabilit\u00e9 et les comptes<br>\u00a0 annuels des entreprises<br>\u00b0 le r\u00e8glement grand-ducal du 10 juin 2009 d\u00e9terminant la teneur, la pr\u00e9sentation et la num\u00e9rotation d\u2019un plan<br>\u00a0 comptable normalis\u00e9<br>\u00b0 la loi du 10 d\u00e9cembre 2010 relative \u00e0 l\u2019introduction des normes comptables internationales pour les<br>\u00a0 entreprises<br>\u00b0 les IFRS \u2013 principes de base<\/p>                    <\/div>\n                <\/li>\n                \n                \n                                <li class=\"list-highlighted__item items-start\">\n                    <header class=\"list-highlighted__header\">\n                        <h5 class=\"text-18\"><strong>Assessment<\/strong><\/h5>\n                    <\/header>\n                    <div class=\"list-highlighted__body\">\n                        Un examen \u00e9crit de deux heures maximum.<br>Une session de rattrapage consistant \u00e9galement en un examen \u00e9crit de deux heures maximum.                    <\/div>\n                <\/li>\n                \n                                <li class=\"list-highlighted__item items-start\">\n                    <header class=\"list-highlighted__header\">\n                        <h5 class=\"text-18\"><strong>Note<\/strong><\/h5>\n                    <\/header>\n                    <div class=\"list-highlighted__body\">\n                        <p>LITTERATURE :<\/p><br><p>Textes de loi et r\u00e9glements<br>Ouvrages de r\u00e9f\u00e9rence<\/p>                    <\/div>\n                <\/li>\n                \n            <\/ul>\n        <\/div>\n    <\/div>\n<\/div>            \n<div class=\"accordion__item\">\n    <h4 class=\"accordion__header\">\n        <button\n                type=\"button\"\n                class=\"accordion__button collapsed\"\n                aria-expanded=\"false\"\n                data-bs-toggle=\"collapse\"\n                data-bs-target=\"#accordion-panel-6a6a4ef69150c\"\n        >\n            <span class=\"accordion__title\">\n                UV3 &#8211; Organismes de placement collectif                <span class=\"accordion__data\">\n                    <span class=\"accordion__data__item\">\n                        <span class=\"accordion__data__name\">ECTS credits:<\/span>\n                        <span class=\"accordion__data__value\">\n                            3                        <\/span>\n                    <\/span>\n                    <span class=\"accordion__data__item\">\n                        <span class=\"accordion__data__name\">Course code:<\/span>\n                        <span class=\"accordion__data__value\">\n                            CCRE-24                        <\/span>\n                    <\/span>\n                <\/span>\n            <\/span>\n            <svg aria-hidden=\"true\" focusable=\"false\" class=\"icon icon-outline icon--arrow-down icon--lg\"><use xlink:href=\"https:\/\/www.uni.lu\/wp-content\/themes\/unilux-theme\/assets\/images\/icons\/icons-outline.svg#icon--arrow-down\"><\/use><\/svg>        <\/button>\n    <\/h4>\n\n    <div id=\"accordion-panel-6a6a4ef69150c\" class=\"accordion__collapse collapse\" data-bs-parent=\"#accordion-module-6a6a4ef6914d3\">\n        <div class=\"accordion__body p-0\">\n            <ul class=\"list-highlighted\">\n                <li class=\"list-highlighted__item items-start\">\n                    <header class=\"list-highlighted__header\">\n                        <h5 class=\"text-18\"><strong>Details<\/strong><\/h5>\n                    <\/header>\n                    <div class=\"list-highlighted__body\">\n                        <ul>\n                            <li><span class=\"text-dark font-heading font-bold\">Course title:<\/span> UV3 &#8211; Organismes de placement collectif<\/li>\n                            <li><span class=\"text-dark font-heading font-bold\">Number of ECTS:<\/span> 3<\/li>\n                            <li><span class=\"text-dark font-heading font-bold\">Course code:<\/span> CCRE-24<\/li>\n                            <li><span class=\"text-dark font-heading font-bold\">Module(s):<\/span>  Droit et comptabilit\u00e9 des professionnels du secteur financier et du secteur des assurances (3)<\/li>\n                            <li><span class=\"text-dark font-heading font-bold\">Language:<\/span> FR<\/li>\n                            <li><span class=\"text-dark font-heading font-bold\">Mandatory:<\/span> Yes<\/li>\n                        <\/ul>\n                    <\/div>\n                <\/li>\n\n                <!--<li class=\"list-highlighted__item items-start\">-->\n                <!--    <header class=\"list-highlighted__header\">-->\n                <!--        <h5 class=\"text-18\"><strong>--><!--<\/strong><\/h5>-->\n                <!--    <\/header>-->\n                <!--    <div class=\"list-highlighted__body\">-->\n                <!--        <div class=\"speaker-group\">-->\n                <!--            -->                <!--        <\/div>-->\n                <!--    <\/div>-->\n                <!--<\/li>-->\n\n                                <li class=\"list-highlighted__item items-start\">\n                    <header class=\"list-highlighted__header\">\n                        <h5 class=\"text-18\"><strong>Objectives<\/strong><\/h5>\n                    <\/header>\n                    <div class=\"list-highlighted__body\">\n                        <p>\n                            <p>\u00a0<\/p><br>A l\u2019issue de la formation, les \u00e9tudiants seront capables de :<br>\u00b0 Diff\u00e9rencier et reconna\u00eetre les diff\u00e9rents types de fonds d\u2019investissement composant le paysage luxembourgeois,<br>\u00b0 Rechercher et trouver l&#8217;information ad\u00e9quate dans le cadre l\u00e9gislatif et r\u00e8glementaire en vigueur \u00e0 Luxembourg,<br>\u00b0 Appliquer la comptabilit\u00e9 des OPC et d\u00e9terminer une valeur nette d&#8217;inventaire.<br><p>\u00a0<\/p>                        <\/p>\n                    <\/div>\n                <\/li>\n                \n                                <li class=\"list-highlighted__item items-start\">\n                    <header class=\"list-highlighted__header\">\n                        <h5 class=\"text-18\"><strong>Course learning outcomes<\/strong><\/h5>\n                    <\/header>\n                    <div class=\"list-highlighted__body\">\n                        <br>                    <\/div>\n                <\/li>\n                \n                                <li class=\"list-highlighted__item items-start\">\n                    <header class=\"list-highlighted__header\">\n                        <h5 class=\"text-18\"><strong>Description<\/strong><\/h5>\n                    <\/header>\n                    <div class=\"list-highlighted__body\">\n                        \u00a0\u00b0 Les caract\u00e9ristiques d\u2019un OPC,\u00b0 L&#8217;industrie des OPC au Luxembourg : tendances, typologies, sp\u00e9cificit\u00e9s,<br>\u00b0 Les interm\u00e9diaires et les prestataires de services,<br>\u00b0 Le cycle de vie d&#8217;un OPC : les diff\u00e9rentes transactions, les \u00e9critures comptables de base et leurs impacts sur la valeur nette d&#8217;inventaire,\u00b0 Le cadre l\u00e9gislatif et r\u00e9glementaire en vigueur \u00e0 Luxembourg,<br>\u00b0 Les caract\u00e9ristiques propres \u00e0 chaque type de fonds d\u2019investissement luxembourgeois,\u00b0 Les diff\u00e9rents types de rapports \u00e9mis par un r\u00e9viseur d\u2019entreprises agr\u00e9\u00e9 dans le cadre de l\u2019audit des fonds d\u2019investissement luxembourgeois.                    <\/div>\n                <\/li>\n                \n                \n                                <li class=\"list-highlighted__item items-start\">\n                    <header class=\"list-highlighted__header\">\n                        <h5 class=\"text-18\"><strong>Assessment<\/strong><\/h5>\n                    <\/header>\n                    <div class=\"list-highlighted__body\">\n                        Examen \u00e9crit final                    <\/div>\n                <\/li>\n                \n                \n            <\/ul>\n        <\/div>\n    <\/div>\n<\/div>            \n<div class=\"accordion__item\">\n    <h4 class=\"accordion__header\">\n        <button\n                type=\"button\"\n                class=\"accordion__button collapsed\"\n                aria-expanded=\"false\"\n                data-bs-toggle=\"collapse\"\n                data-bs-target=\"#accordion-panel-6a6a4ef691518\"\n        >\n            <span class=\"accordion__title\">\n                UV4 &#8211; Comptes consolid\u00e9s                <span class=\"accordion__data\">\n                    <span class=\"accordion__data__item\">\n                        <span class=\"accordion__data__name\">ECTS credits:<\/span>\n                        <span class=\"accordion__data__value\">\n                            1                        <\/span>\n                    <\/span>\n                    <span class=\"accordion__data__item\">\n                        <span class=\"accordion__data__name\">Course code:<\/span>\n                        <span class=\"accordion__data__value\">\n                            CCRE-25                        <\/span>\n                    <\/span>\n                <\/span>\n            <\/span>\n            <svg aria-hidden=\"true\" focusable=\"false\" class=\"icon icon-outline icon--arrow-down icon--lg\"><use xlink:href=\"https:\/\/www.uni.lu\/wp-content\/themes\/unilux-theme\/assets\/images\/icons\/icons-outline.svg#icon--arrow-down\"><\/use><\/svg>        <\/button>\n    <\/h4>\n\n    <div id=\"accordion-panel-6a6a4ef691518\" class=\"accordion__collapse collapse\" data-bs-parent=\"#accordion-module-6a6a4ef6914d3\">\n        <div class=\"accordion__body p-0\">\n            <ul class=\"list-highlighted\">\n                <li class=\"list-highlighted__item items-start\">\n                    <header class=\"list-highlighted__header\">\n                        <h5 class=\"text-18\"><strong>Details<\/strong><\/h5>\n                    <\/header>\n                    <div class=\"list-highlighted__body\">\n                        <ul>\n                            <li><span class=\"text-dark font-heading font-bold\">Course title:<\/span> UV4 &#8211; Comptes consolid\u00e9s<\/li>\n                            <li><span class=\"text-dark font-heading font-bold\">Number of ECTS:<\/span> 1<\/li>\n                            <li><span class=\"text-dark font-heading font-bold\">Course code:<\/span> CCRE-25<\/li>\n                            <li><span class=\"text-dark font-heading font-bold\">Module(s):<\/span> Droit comptable (4)<\/li>\n                            <li><span class=\"text-dark font-heading font-bold\">Language:<\/span> FR<\/li>\n                            <li><span class=\"text-dark font-heading font-bold\">Mandatory:<\/span> Yes<\/li>\n                        <\/ul>\n                    <\/div>\n                <\/li>\n\n                <!--<li class=\"list-highlighted__item items-start\">-->\n                <!--    <header class=\"list-highlighted__header\">-->\n                <!--        <h5 class=\"text-18\"><strong>--><!--<\/strong><\/h5>-->\n                <!--    <\/header>-->\n                <!--    <div class=\"list-highlighted__body\">-->\n                <!--        <div class=\"speaker-group\">-->\n                <!--            -->                <!--        <\/div>-->\n                <!--    <\/div>-->\n                <!--<\/li>-->\n\n                                <li class=\"list-highlighted__item items-start\">\n                    <header class=\"list-highlighted__header\">\n                        <h5 class=\"text-18\"><strong>Objectives<\/strong><\/h5>\n                    <\/header>\n                    <div class=\"list-highlighted__body\">\n                        <p>\n                            <p>Les \u00e9tudiants ayant suivi le cours et r\u00e9ussi les examens seront capables de :<\/p><br><p>\u00b0 Ma\u00eetriser les principales r\u00e8glementations relatives \u00e0 l\u2019\u00e9tablissement de comptes consolid\u00e9s sous r\u00e9f\u00e9rentiel<br>\u00a0 Lux GAAP<br>\u00b0 Ma\u00eetriser les techniques de consolidation selon le r\u00e9f\u00e9rentiel Lux GAAP<br>\u00b0 Effectuer des consolidations de groupes sur base de cas simples<br>\u00b0 Comprendre les m\u00e9caniques de consolidation afin de pouvoir les auditer<\/p>                        <\/p>\n                    <\/div>\n                <\/li>\n                \n                \n                                <li class=\"list-highlighted__item items-start\">\n                    <header class=\"list-highlighted__header\">\n                        <h5 class=\"text-18\"><strong>Description<\/strong><\/h5>\n                    <\/header>\n                    <div class=\"list-highlighted__body\">\n                        \u00b0 Pr\u00e9sentation du contexte l\u00e9gislatif et r\u00e9glementaire des comptes consolid\u00e9s au Luxembourg<br>\u00b0 R\u00e8gles d\u2019\u00e9tablissement des comptes consolid\u00e9s<br>\u00b0 D\u00e9finition du p\u00e9rim\u00e8tre de consolidation<br>\u00b0 M\u00e9thodes de consolidation<br>\u00b0 M\u00e9canisme de consolidation et de d\u00e9consolidation (y inclus imp\u00f4ts diff\u00e9r\u00e9s et \u00e9carts d\u2019acquisitio                    <\/div>\n                <\/li>\n                \n                \n                                <li class=\"list-highlighted__item items-start\">\n                    <header class=\"list-highlighted__header\">\n                        <h5 class=\"text-18\"><strong>Assessment<\/strong><\/h5>\n                    <\/header>\n                    <div class=\"list-highlighted__body\">\n                        Un examen \u00e9crit de trois heures maximum. <br>Une session de rattrapage consistant \u00e9galement en un examen \u00e9crit de trois heures maximum.                    <\/div>\n                <\/li>\n                \n                \n            <\/ul>\n        <\/div>\n    <\/div>\n<\/div>            \n<div class=\"accordion__item\">\n    <h4 class=\"accordion__header\">\n        <button\n                type=\"button\"\n                class=\"accordion__button collapsed\"\n                aria-expanded=\"false\"\n                data-bs-toggle=\"collapse\"\n                data-bs-target=\"#accordion-panel-6a6a4ef691524\"\n        >\n            <span class=\"accordion__title\">\n                UV10 &#8211; Droit fiscal                <span class=\"accordion__data\">\n                    <span class=\"accordion__data__item\">\n                        <span class=\"accordion__data__name\">ECTS credits:<\/span>\n                        <span class=\"accordion__data__value\">\n                            4                        <\/span>\n                    <\/span>\n                    <span class=\"accordion__data__item\">\n                        <span class=\"accordion__data__name\">Course code:<\/span>\n                        <span class=\"accordion__data__value\">\n                            CCRE-26                        <\/span>\n                    <\/span>\n                <\/span>\n            <\/span>\n            <svg aria-hidden=\"true\" focusable=\"false\" class=\"icon icon-outline icon--arrow-down icon--lg\"><use xlink:href=\"https:\/\/www.uni.lu\/wp-content\/themes\/unilux-theme\/assets\/images\/icons\/icons-outline.svg#icon--arrow-down\"><\/use><\/svg>        <\/button>\n    <\/h4>\n\n    <div id=\"accordion-panel-6a6a4ef691524\" class=\"accordion__collapse collapse\" data-bs-parent=\"#accordion-module-6a6a4ef6914d3\">\n        <div class=\"accordion__body p-0\">\n            <ul class=\"list-highlighted\">\n                <li class=\"list-highlighted__item items-start\">\n                    <header class=\"list-highlighted__header\">\n                        <h5 class=\"text-18\"><strong>Details<\/strong><\/h5>\n                    <\/header>\n                    <div class=\"list-highlighted__body\">\n                        <ul>\n                            <li><span class=\"text-dark font-heading font-bold\">Course title:<\/span> UV10 &#8211; Droit fiscal<\/li>\n                            <li><span class=\"text-dark font-heading font-bold\">Number of ECTS:<\/span> 4<\/li>\n                            <li><span class=\"text-dark font-heading font-bold\">Course code:<\/span> CCRE-26<\/li>\n                            <li><span class=\"text-dark font-heading font-bold\">Module(s):<\/span> Droit fiscal<\/li>\n                            <li><span class=\"text-dark font-heading font-bold\">Language:<\/span> FR<\/li>\n                            <li><span class=\"text-dark font-heading font-bold\">Mandatory:<\/span> Yes<\/li>\n                        <\/ul>\n                    <\/div>\n                <\/li>\n\n                <!--<li class=\"list-highlighted__item items-start\">-->\n                <!--    <header class=\"list-highlighted__header\">-->\n                <!--        <h5 class=\"text-18\"><strong>--><!--<\/strong><\/h5>-->\n                <!--    <\/header>-->\n                <!--    <div class=\"list-highlighted__body\">-->\n                <!--        <div class=\"speaker-group\">-->\n                <!--            -->                <!--        <\/div>-->\n                <!--    <\/div>-->\n                <!--<\/li>-->\n\n                                <li class=\"list-highlighted__item items-start\">\n                    <header class=\"list-highlighted__header\">\n                        <h5 class=\"text-18\"><strong>Objectives<\/strong><\/h5>\n                    <\/header>\n                    <div class=\"list-highlighted__body\">\n                        <p>\n                            <p>Les \u00e9tudiants ayant suivi le cours et r\u00e9ussi les examens seront capables de :<\/p><br><p>\u00b0 Objectif : au-del\u00e0 des connaissances th\u00e9oriques de base, arriver au calcul des provisions fiscales dans des<br>\u00a0 cas d\u2019une certaine complexit\u00e9. Etablir des d\u00e9clarations fiscales de collectivit\u00e9s (au titre de l\u2019imp\u00f4t sur le<br>\u00a0 revenu, de l\u2019imp\u00f4t commercial communal, de l\u2019imp\u00f4t sur la fortune, de la TVA) d\u2019un degr\u00e9 de complexit\u00e9 audessus<br>\u00a0 de la moyenne sans \u00eatre exceptionnel. Conseiller en mati\u00e8re de fiscalit\u00e9 internationale sur le jeu des<br>\u00a0 conventions contre la double imposition et le cr\u00e9dit d\u2019imp\u00f4t disponible aux contribuables r\u00e9sidents.<\/p>                        <\/p>\n                    <\/div>\n                <\/li>\n                \n                \n                                <li class=\"list-highlighted__item items-start\">\n                    <header class=\"list-highlighted__header\">\n                        <h5 class=\"text-18\"><strong>Description<\/strong><\/h5>\n                    <\/header>\n                    <div class=\"list-highlighted__body\">\n                        <p>\u00b0 Les bases de la fiscalit\u00e9 luxembourgeoise, y compris d\u2019un point de vue historique (dans la mesure o\u00f9 celui-ci<br>\u00a0\u00a0 est pertinent pour la compr\u00e9hension du pr\u00e9sent) ; le droit fiscal g\u00e9n\u00e9ral (l\u2019agencement juridique g\u00e9n\u00e9ral : par<br>\u00a0\u00a0 rapport au droit priv\u00e9, au droit constitutionnel, au droit international, au droit europ\u00e9en), y compris le<br>\u00a0\u00a0 contentieux fiscal. Enseignement des dispositions de droit mat\u00e9riel des principaux imp\u00f4ts luxembourgeois,<br>\u00a0\u00a0 directs et indirects : Imp\u00f4t sur le revenu, Imp\u00f4t sur la fortune, Imp\u00f4t commercial communal, TVA, droits<br>\u00a0\u00a0 d\u2019enregistrement (notamment taxe d\u2019abonnement).<\/p><p>\u00b0 Les conventions contre la double imposition internationale, le droit europ\u00e9en et son impact sur le droit<br>\u00a0\u00a0 luxembourgeois, (libert\u00e9s fondamentales du trait\u00e9, dispositions sur les aides \u00e9tatiques et le code de conduite<br>\u00a0\u00a0 en mati\u00e8re de fiscalit\u00e9).<\/p>                    <\/div>\n                <\/li>\n                \n                \n                                <li class=\"list-highlighted__item items-start\">\n                    <header class=\"list-highlighted__header\">\n                        <h5 class=\"text-18\"><strong>Assessment<\/strong><\/h5>\n                    <\/header>\n                    <div class=\"list-highlighted__body\">\n                        Un examen \u00e9crit de deux heures maximum. <br>Une session de rattrapage consistant \u00e9galement en un examen \u00e9crit de deux heures maximum.                    <\/div>\n                <\/li>\n                \n                                <li class=\"list-highlighted__item items-start\">\n                    <header class=\"list-highlighted__header\">\n                        <h5 class=\"text-18\"><strong>Note<\/strong><\/h5>\n                    <\/header>\n                    <div class=\"list-highlighted__body\">\n                        <p>LITTERATURE : <br>Slides PPT<br><\/p>                    <\/div>\n                <\/li>\n                \n            <\/ul>\n        <\/div>\n    <\/div>\n<\/div>            \n<div class=\"accordion__item\">\n    <h4 class=\"accordion__header\">\n        <button\n                type=\"button\"\n                class=\"accordion__button collapsed\"\n                aria-expanded=\"false\"\n                data-bs-toggle=\"collapse\"\n                data-bs-target=\"#accordion-panel-6a6a4ef69152f\"\n        >\n            <span class=\"accordion__title\">\n                UV11 &#8211; Autres missions r\u00e9serv\u00e9es aux r\u00e9viseurs d&#039;entreprises                <span class=\"accordion__data\">\n                    <span class=\"accordion__data__item\">\n                        <span class=\"accordion__data__name\">ECTS credits:<\/span>\n                        <span class=\"accordion__data__value\">\n                            2                        <\/span>\n                    <\/span>\n                    <span class=\"accordion__data__item\">\n                        <span class=\"accordion__data__name\">Course code:<\/span>\n                        <span class=\"accordion__data__value\">\n                            CCRE-27                        <\/span>\n                    <\/span>\n                <\/span>\n            <\/span>\n            <svg aria-hidden=\"true\" focusable=\"false\" class=\"icon icon-outline icon--arrow-down icon--lg\"><use xlink:href=\"https:\/\/www.uni.lu\/wp-content\/themes\/unilux-theme\/assets\/images\/icons\/icons-outline.svg#icon--arrow-down\"><\/use><\/svg>        <\/button>\n    <\/h4>\n\n    <div id=\"accordion-panel-6a6a4ef69152f\" class=\"accordion__collapse collapse\" data-bs-parent=\"#accordion-module-6a6a4ef6914d3\">\n        <div class=\"accordion__body p-0\">\n            <ul class=\"list-highlighted\">\n                <li class=\"list-highlighted__item items-start\">\n                    <header class=\"list-highlighted__header\">\n                        <h5 class=\"text-18\"><strong>Details<\/strong><\/h5>\n                    <\/header>\n                    <div class=\"list-highlighted__body\">\n                        <ul>\n                            <li><span class=\"text-dark font-heading font-bold\">Course title:<\/span> UV11 &#8211; Autres missions r\u00e9serv\u00e9es aux r\u00e9viseurs d&#039;entreprises<\/li>\n                            <li><span class=\"text-dark font-heading font-bold\">Number of ECTS:<\/span> 2<\/li>\n                            <li><span class=\"text-dark font-heading font-bold\">Course code:<\/span> CCRE-27<\/li>\n                            <li><span class=\"text-dark font-heading font-bold\">Module(s):<\/span> Exigences l\u00e9gales et normes professionnelles concernant le contr\u00f4le l\u00e9gal des comptes et les contr\u00f4leurs l\u00e9gaux des comptes (11)<\/li>\n                            <li><span class=\"text-dark font-heading font-bold\">Language:<\/span> FR<\/li>\n                            <li><span class=\"text-dark font-heading font-bold\">Mandatory:<\/span> Yes<\/li>\n                        <\/ul>\n                    <\/div>\n                <\/li>\n\n                <!--<li class=\"list-highlighted__item items-start\">-->\n                <!--    <header class=\"list-highlighted__header\">-->\n                <!--        <h5 class=\"text-18\"><strong>--><!--<\/strong><\/h5>-->\n                <!--    <\/header>-->\n                <!--    <div class=\"list-highlighted__body\">-->\n                <!--        <div class=\"speaker-group\">-->\n                <!--            -->                <!--        <\/div>-->\n                <!--    <\/div>-->\n                <!--<\/li>-->\n\n                                <li class=\"list-highlighted__item items-start\">\n                    <header class=\"list-highlighted__header\">\n                        <h5 class=\"text-18\"><strong>Objectives<\/strong><\/h5>\n                    <\/header>\n                    <div class=\"list-highlighted__body\">\n                        <p>\n                            <p>A l\u2019issu de la formation, les \u00e9tudiants :<\/p><br><p>\u00b0 auront acquis les connaissances n\u00e9cessaires \u00e0 la bonne compr\u00e9hension :<br>\u00b0 des missions qui sont confi\u00e9es \u00e0 titre exclusif par la l\u00e9gislation aux r\u00e9viseurs d\u2019entreprises \u00e0 l\u2019exclusion du contr\u00f4le l\u00e9gal<br>\u00a0 des comptes (distribution de dividendes int\u00e9rimaires, apports en nature, fusions, scissions et autres op\u00e9rations<br>\u00a0 assimil\u00e9es, etc.) ;<br>\u00b0 des normes professionnelles et notes techniques \u00e9mises par l\u2019Institut des r\u00e9viseurs d\u2019entreprises portant sur les missions<br>\u00a0 autres que le contr\u00f4le l\u00e9gal des comptes ;<br>\u00b0 des normes internationales relatives aux examens limit\u00e9s de l\u2019information financi\u00e8re historiques et int\u00e9rimaires, aux<br>\u00a0 autres missions d\u2019assurance et de services connexes ;<br>\u00b0 pourront \u00e9tablir une approche d\u2019audit propre \u00e0 chaque type de mission adapt\u00e9e aux circonstances.<\/p>                        <\/p>\n                    <\/div>\n                <\/li>\n                \n                \n                                <li class=\"list-highlighted__item items-start\">\n                    <header class=\"list-highlighted__header\">\n                        <h5 class=\"text-18\"><strong>Description<\/strong><\/h5>\n                    <\/header>\n                    <div class=\"list-highlighted__body\">\n                        \u00b0 Cadre l\u00e9gislatif relatif aux missions qui sont confi\u00e9es \u00e0 titre exclusif par la l\u00e9gislation aux r\u00e9viseurs d\u2019entreprises \u00e0<br>\u00a0 l\u2019exclusion du contr\u00f4le l\u00e9gal des comptes ;<br>\u00b0 Normes professionnelles et les notes techniques \u00e9mises par l\u2019Institut des r\u00e9viseurs d\u2019entreprises portant sur les missions<br>\u00a0 autres que le contr\u00f4le l\u00e9gal des comptes incluant les normes ISRE, ISAE et ISRS                    <\/div>\n                <\/li>\n                \n                \n                                <li class=\"list-highlighted__item items-start\">\n                    <header class=\"list-highlighted__header\">\n                        <h5 class=\"text-18\"><strong>Assessment<\/strong><\/h5>\n                    <\/header>\n                    <div class=\"list-highlighted__body\">\n                        Un examen \u00e9crit de deux heures maximum. <br>Une session de rattrapage consistant \u00e9galement en un examen \u00e9crit de deux heures maximum.                    <\/div>\n                <\/li>\n                \n                                <li class=\"list-highlighted__item items-start\">\n                    <header class=\"list-highlighted__header\">\n                        <h5 class=\"text-18\"><strong>Note<\/strong><\/h5>\n                    <\/header>\n                    <div class=\"list-highlighted__body\">\n                        <p>LITTERATURE :<\/p><br><p>\u00b0 Loi modifi\u00e9e du 10 ao\u00fbt 1915 concernant les soci\u00e9t\u00e9s commerciales ;<br>\u00b0 Loi du 23 juillet 2016 relative \u00e0 la profession de l\u2019audit ;<br>\u00b0 Normes professionnelles et notes techniques \u00e9mises par l\u2019Institut des r\u00e9viseurs d\u2019entreprises portant sur les missions<br>\u00a0 autres que le contr\u00f4le l\u00e9gal des comptes ;<br>\u00b0 Normes internationales relatives aux examens limit\u00e9s de l\u2019information financi\u00e8re historiques et int\u00e9rimaires, aux autres<br>\u00a0 missions d\u2019assurance et aux missions de service connexes.<\/p>                    <\/div>\n                <\/li>\n                \n            <\/ul>\n        <\/div>\n    <\/div>\n<\/div>            \n<div class=\"accordion__item\">\n    <h4 class=\"accordion__header\">\n        <button\n                type=\"button\"\n                class=\"accordion__button collapsed\"\n                aria-expanded=\"false\"\n                data-bs-toggle=\"collapse\"\n                data-bs-target=\"#accordion-panel-6a6a4ef69153b\"\n        >\n            <span class=\"accordion__title\">\n                UV12 &#8211; Contr\u00f4le l\u00e9gal des comptes                <span class=\"accordion__data\">\n                    <span class=\"accordion__data__item\">\n                        <span class=\"accordion__data__name\">ECTS credits:<\/span>\n                        <span class=\"accordion__data__value\">\n                            4                        <\/span>\n                    <\/span>\n                    <span class=\"accordion__data__item\">\n                        <span class=\"accordion__data__name\">Course code:<\/span>\n                        <span class=\"accordion__data__value\">\n                            CCRE-29                        <\/span>\n                    <\/span>\n                <\/span>\n            <\/span>\n            <svg aria-hidden=\"true\" focusable=\"false\" class=\"icon icon-outline icon--arrow-down icon--lg\"><use xlink:href=\"https:\/\/www.uni.lu\/wp-content\/themes\/unilux-theme\/assets\/images\/icons\/icons-outline.svg#icon--arrow-down\"><\/use><\/svg>        <\/button>\n    <\/h4>\n\n    <div id=\"accordion-panel-6a6a4ef69153b\" class=\"accordion__collapse collapse\" data-bs-parent=\"#accordion-module-6a6a4ef6914d3\">\n        <div class=\"accordion__body p-0\">\n            <ul class=\"list-highlighted\">\n                <li class=\"list-highlighted__item items-start\">\n                    <header class=\"list-highlighted__header\">\n                        <h5 class=\"text-18\"><strong>Details<\/strong><\/h5>\n                    <\/header>\n                    <div class=\"list-highlighted__body\">\n                        <ul>\n                            <li><span class=\"text-dark font-heading font-bold\">Course title:<\/span> UV12 &#8211; Contr\u00f4le l\u00e9gal des comptes<\/li>\n                            <li><span class=\"text-dark font-heading font-bold\">Number of ECTS:<\/span> 4<\/li>\n                            <li><span class=\"text-dark font-heading font-bold\">Course code:<\/span> CCRE-29<\/li>\n                            <li><span class=\"text-dark font-heading font-bold\">Module(s):<\/span> Exigences l\u00e9gales et normes professionnelles concernant le contr\u00f4le l\u00e9gal des comptes et les contr\u00f4leurs l\u00e9gaux des comptes (12)<\/li>\n                            <li><span class=\"text-dark font-heading font-bold\">Language:<\/span> FR<\/li>\n                            <li><span class=\"text-dark font-heading font-bold\">Mandatory:<\/span> Yes<\/li>\n                        <\/ul>\n                    <\/div>\n                <\/li>\n\n                <!--<li class=\"list-highlighted__item items-start\">-->\n                <!--    <header class=\"list-highlighted__header\">-->\n                <!--        <h5 class=\"text-18\"><strong>--><!--<\/strong><\/h5>-->\n                <!--    <\/header>-->\n                <!--    <div class=\"list-highlighted__body\">-->\n                <!--        <div class=\"speaker-group\">-->\n                <!--            -->                <!--        <\/div>-->\n                <!--    <\/div>-->\n                <!--<\/li>-->\n\n                                <li class=\"list-highlighted__item items-start\">\n                    <header class=\"list-highlighted__header\">\n                        <h5 class=\"text-18\"><strong>Objectives<\/strong><\/h5>\n                    <\/header>\n                    <div class=\"list-highlighted__body\">\n                        <p>\n                            A l\u2019issu de la formation, les \u00e9tudiants :<br><p>\u00b0 ma\u00eetriseront :<br>\u00a0\u00a0\u00a0\u00a0 &#8211; la notion de contr\u00f4le l\u00e9gal des comptes au sens de la loi du 23 juillet 2016 relative \u00e0 la profession de l\u2019audit ;<br>\u00a0\u00a0\u00a0\u00a0 &#8211; les aspects particuliers relatifs au contr\u00f4le l\u00e9gal des comptes des entit\u00e9s d\u2019int\u00e9r\u00eats publics ;<\/p><p>\u00b0 pourront identifier les professionnels habilit\u00e9s \u00e0 r\u00e9aliser des contr\u00f4les l\u00e9gaux des comptes (y compris le passeport<br>\u00a0 europ\u00e9en) ;<\/p><p>\u00b0 connaitront les exigences l\u00e9gales, r\u00e8glementaires et normatives applicables :<br>\u00a0\u00a0\u00a0\u00a0 &#8211; \u00e0 la r\u00e9alisation des missions de contr\u00f4le l\u00e9gal des comptes ;<br>\u00a0\u00a0\u00a0\u00a0 &#8211; aux r\u00e9viseurs d\u2019entreprises agr\u00e9\u00e9s et aux cabinets de r\u00e9vision agr\u00e9\u00e9s.<br><\/p>                        <\/p>\n                    <\/div>\n                <\/li>\n                \n                \n                                <li class=\"list-highlighted__item items-start\">\n                    <header class=\"list-highlighted__header\">\n                        <h5 class=\"text-18\"><strong>Description<\/strong><\/h5>\n                    <\/header>\n                    <div class=\"list-highlighted__body\">\n                        <p>\u00a0\u00b0 Cadre l\u00e9gislatif, r\u00e8glementaire et normatif applicable au contr\u00f4le l\u00e9gal des comptes ;<\/p><p>\u00a0\u00b0 Evolutions futures de ce cadre.<\/p>                    <\/div>\n                <\/li>\n                \n                \n                                <li class=\"list-highlighted__item items-start\">\n                    <header class=\"list-highlighted__header\">\n                        <h5 class=\"text-18\"><strong>Assessment<\/strong><\/h5>\n                    <\/header>\n                    <div class=\"list-highlighted__body\">\n                        \u00b0 Examen \u00e9crit 100%                    <\/div>\n                <\/li>\n                \n                                <li class=\"list-highlighted__item items-start\">\n                    <header class=\"list-highlighted__header\">\n                        <h5 class=\"text-18\"><strong>Note<\/strong><\/h5>\n                    <\/header>\n                    <div class=\"list-highlighted__body\">\n                        <p>LITTERATURE :<\/p><br><p><br>\u00b0 R\u00e8glement CSSF 22\/01 relatif<br><\/p><br><p><br>1) \u00e0 l\u2019adoption des normes d\u2019audit dans le domaine du contr\u00f4le l\u00e9gal des comptes dans le cadre de<br>la loi du 23 juillet 2016 relative \u00e0 la profession de l\u2019audit ;<br><\/p><br><p><br>2) \u00e0 l\u2019adoption des normes relatives \u00e0 la d\u00e9ontologie et au contr\u00f4le interne de qualit\u00e9 respectivement<br>\u00e0 la gestion de la qualit\u00e9 dans le cadre de la loi du 23 juillet 2016 relative \u00e0 la profession de l\u2019audit.<br><\/p><br><p><br><br><br>\u00b0 Handbook of International Quality Control, Auditing, Review, Other Assurance, and Related Services<br>Pronouncements &#8211; 2020 Edition &#8211; de l&#8217;International Federation of Accountants (IFAC)<br><\/p>                    <\/div>\n                <\/li>\n                \n            <\/ul>\n        <\/div>\n    <\/div>\n<\/div>    <\/div><\/div><\/section>\n<\/div>\n<\/div><\/section>\n\n\n<section class=\"section section wp-block-unilux-blocks-quick-link-discover-section\">\n    <div class=\"container xl:max-w-screen-xl\">\n        \n<h2 class=\"has-text-align-left wp-block-unilux-blocks-heading\"        id=\"useful-links\"\n    >\nUseful links<\/h2>\n\n<ul class=\"wp-block-unilux-blocks-quick-link-discover quick-link-list\">\n<li class=\"wp-block-unilux-blocks-quick-link-discover-item\">\n    <a\n                    href=\"https:\/\/www.uni.lu\/fdef-en\/study-programs\/master-of-science-in-quantitative-economics-and-finance\/teaching-staff\/\"\n                    class=\"quick-link\"\n            target=\"\"\n    >\n            <span class=\"quick-link__container\">\n                <span class=\"quick-link__text\">\n                    Teaching Staff                <\/span>\n                <svg aria-hidden=\"true\" focusable=\"false\" class=\"icon icon-outline icon--arrow-right \"><use xlink:href=\"https:\/\/www.uni.lu\/wp-content\/themes\/unilux-theme\/assets\/images\/icons\/icons-outline.svg#icon--arrow-right\"><\/use><\/svg>            <\/span>\n    <\/a>\n<\/li>\n\n\n\n<li class=\"wp-block-unilux-blocks-quick-link-discover-item\">\n    <a\n                    href=\"https:\/\/www.uni.lu\/fdef-en\/study-programs\/formation-complementaire-des-reviseurs-dentreprises\/admissions\/#equivalence\"\n                    class=\"quick-link\"\n            target=\"\"\n    >\n            <span class=\"quick-link__container\">\n                <span class=\"quick-link__text\">\n                    Equivalences                <\/span>\n                <svg aria-hidden=\"true\" focusable=\"false\" class=\"icon icon-outline icon--arrow-right \"><use xlink:href=\"https:\/\/www.uni.lu\/wp-content\/themes\/unilux-theme\/assets\/images\/icons\/icons-outline.svg#icon--arrow-right\"><\/use><\/svg>            <\/span>\n    <\/a>\n<\/li>\n\n\n\n<li class=\"wp-block-unilux-blocks-quick-link-discover-item\">\n    <a\n                    href=\"https:\/\/www.uni.lu\/fdef-en\/study-programs\/formation-complementaire-des-candidats-experts-comptables\/\"\n                    class=\"quick-link\"\n            target=\"\"\n    >\n            <span class=\"quick-link__container\">\n                <span class=\"quick-link__text\">\n                    Formation des Experts Comptables                <\/span>\n                <svg aria-hidden=\"true\" focusable=\"false\" class=\"icon icon-outline icon--arrow-right \"><use xlink:href=\"https:\/\/www.uni.lu\/wp-content\/themes\/unilux-theme\/assets\/images\/icons\/icons-outline.svg#icon--arrow-right\"><\/use><\/svg>            <\/span>\n    <\/a>\n<\/li>\n<\/ul>\n    <\/div>\n<\/section><\/div>","protected":false},"excerpt":{"rendered":"<p>In order to obtain the Certificate of the Formation compl\u00e9mentaire des candidats r\u00e9viseurs d\u2019entreprises, the candidate must achieve a minimum grade of 10 out of 20 for each of the courses (UVs).<br \/>\nOne teaching unit (UE) is equivalent to 45 minutes.<\/p>\n","protected":false},"author":34,"featured_media":1262,"parent":1449,"menu_order":0,"template":"","meta":{"featured_image_focal_point":[],"show_featured_caption":false,"ulux_newsletter_groups":"","uluxPostTitle":"Formation compl\u00e9mentaire des r\u00e9viseurs d'entreprises","uluxPrePostTitle":"Study 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Courses | ±¬ÁϳԹÏÍø<\/title>\n<meta name=\"description\" content=\"For Certificate of the Formation compl\u00e9mentaire des candidats r\u00e9viseurs d\u2019entreprises, candidates must achieve a minimum grade of 10.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.uni.lu\/fdef-en\/study-programs\/formation-complementaire-des-reviseurs-d-entreprises\/programme\/\" \/>\n<meta property=\"og:locale\" content=\"en_GB\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Programme\" \/>\n<meta property=\"og:description\" content=\"For Certificate of the Formation compl\u00e9mentaire des candidats r\u00e9viseurs d\u2019entreprises, candidates must achieve a minimum grade of 10.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.uni.lu\/fdef-en\/study-programs\/formation-complementaire-des-reviseurs-d-entreprises\/programme\/\" 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