Legal framework

Here you will find the key elements of the legal framework for downloading.

Note on the review: Pursuant to Article 1058(4) of the Liechtenstein Persons and Companies Act (Personen- und Gesellschaftsrecht – PGR), the performance of a review (audit of annual accounts) must be carried out in accordance with the standards to be issued by the competent professional organisations. The Liechtenstein Association of Auditors and the Liechtenstein Institute of Professional Trustees and Fiduciaries adopted the jointly developed standard for reviews at the beginning of 2012.

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