In Luxembourg, the activities of these two accounting experts are different.
The activity of the chartered accountant expert (Expert-Comptable) includes several services to companies including:
● The organization, assessment and adjustment of accounts and accounts of all kinds,
● Drawing up balance sheets and analyzing, using accounting techniques, the situation and operation of companies and organizations in their various economic and financial aspects,
● Bookkeeping, domiciliation of companies, provision of all services relating to salary statements and social secretariat,
● Tax advice and preparation of tax declarations or contractual control of accounts.
Chartered accountants (Experts Comptables) undergo specific qualifying training. They are registered with the Order of Chartered Accountants (OEC), the profession is regulated.
Accountants (Comptables agréés) must also apply for a specific establishment authorization and their activities cover only part of the scope of the accountant's activities for small businesses according to the thresholds defined in the law. This mainly concerns the keeping of accounts.