The glossary to understand and take action

OEC

The Ordre des experts-comptables (OEC) is Luxembourg's professional body for the chartered accountancy profession.

Administration ou organisme professionnel · Luxembourg Fiduciaries Editorial Team · Reviewed on

Understand the scope

Its role for your business

Its register can be used to verify registration. Match the individual, the company and the name stated in the engagement letter; inclusion in a commercial directory does not replace this check.

In your file

When to contact them and what to prepare

The OEC is a professional body, distinct from a tax authority or a commercial directory. Consulting it is useful for verifying the status of a chartered accountant and better identifying the professional practice framework. Verifying registration does not replace reviewing the proposed engagement: bookkeeping, advisory services, preparation of accounts and support must be described in the engagement letter, together with their limitations and the information expected from the client.

A scenario to help you understand

Educational example

An entrepreneur receives a proposal from a firm using a trade name. They verify which individual or company will sign the engagement letter and compare that identity with the professional information available from the OEC.

Fictitious situation, presented to illustrate the concept.

Prepare for what comes next

Points to check

  • Vérifier l’identité juridique du prestataire
  • Consulter le tableau professionnel pertinent
  • Lire le périmètre de la lettre de mission

The practical question

Find out more

Comment vérifier le professionnel auquel confier les comptes ?

Identifiez la personne ou l’entité contractante, puis vérifiez les références professionnelles correspondant à la mission. La présence d’un terme comptable dans un nom commercial ne prouve pas un titre réglementé. La lettre de mission doit ensuite préciser les travaux, leurs limites et les responsabilités : une qualification ne signifie pas que toutes les prestations sont incluses.

Connecting concepts

Terms to know as well

Continue with the concepts, contacts and procedures related to this topic.

Chartered accountantThe chartered accountant practises a regulated profession, with assignments relating in particular to accounting and advisory services within the authorised framework.Fiduciary firmA fiduciary firm is a service provider offering, depending on its organisation and authorisations, accounting, tax, administrative or corporate services.Engagement letterThe engagement letter formalises the services agreed between a professional and their client, together with the conditions for their performance.Accounting reviewAccounting review consists of all checks aimed at examining the consistency and supporting evidence of the prepared accounts.Institut des réviseurs d’entreprises (IRE)The Institut des réviseurs d’entreprises (IRE) is the professional body for statutory auditors in Luxembourg.Reversibility of accounting dataReversibility refers to the ability to retrieve the documents and data needed to continue management with another tool or service provider.

Put it into practice

Explore further with our guides

Practical guideChartered accountant in Luxembourg: roles and status verificationPractical guideChoosing a fiduciary firm in Luxembourg: criteria and questions to ask

Sources and verification

References consulted on 20 September 2026. Official procedures specify the applicable conditions and exceptions.

This guide explains a general process. The applicable rules depend on your situation; it does not constitute personalised advice. Report a correction.

A definition gives you a reference point. To examine your situation, clarify your question with a professional.