Audit groups the activities covered by the Law of 18 December 2009 on the audit profession to registered auditors on an exclusive basis.

A3T provides independent audit services required by Laws, regulations and/or contractually to increase the reliability of information prepared by management for users such as:

  • Investors
  • Creditors
  • Stakeholders
  • Financial institutions
  • Local and/or international authorities

Audit includes services such as:

  • Statutory and contractual audits of financial statements and consolidated financial statements;
  • Limited reviews
  • Agreed upon procedures
  • Company transformations
  • Interim dividends
  • Contributions in kind
  • Mergers and demergers
  • Liquidation audits
  • "Commissairiat" in accordance with Article 62 of the Company law.


Accounting includes tailored services to assist our clients with their administrative, accounting and financial obligations.

These services include:

  • Incorporation and administration of companies
  • Establishment of chart of accounts
  • Drafting accounting policies and procedures
  • Accounting advice
  • Bookkeeping
  • Preparation of budgets, forecasts, cash flow statements
  • Preparation of management and group reports
  • Compilation of annual accounts in Luxembourg GAAP or IFRS
  • Liaison with external auditors and/or regulators
  • Filing and publication of annual accounts
  • Luxembourg GAAP vs IFRS analyses
  • Consolidation
  • Outsourcing


Advisory services aims to deliver tailored services, advice and guidance to our clients.

These activities include:

  • Internal audit assignments
  • Compliance and regulatory services
  • Control reports (ISAE 3402)
  • Risk management services
  • Forensic (AML/FT, Fraud,…)
  • Finance transformations
  • Business performance and development of key performance indicators
  • Business valuation
  • Due diligence
  • "C" level services (CEO, COO, CFO, CIO)
  • External training
  • Interim Management
  • Coaching


We provide a wide range of tax consulting services to a broad range of clients, being companies or individuals involved in any sector of activity.By being involved at the outset of a transaction we can provide comprehensive advice to tackle tax exposure issues considering all direct income taxes, indirect taxes (e.g. VAT, registration tax), corporate taxes, VAT and the international environment.

Our Tax service line provides:

  • International tax planning, tax advisory services, direct taxes (such as corporate taxes, individual taxes) and indirect taxes (such as VAT, registration rights)
  • Direct and indirect tax compliance services
  • Tax and deferred tax provisions calculations
  • Tax due diligence
  • Negotiation of Advanced Tax Agreements (ATAs) 

2, avenue du Blues
L-4368 Belvaux

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Tél: +352 27 44 00 Fax: +352 27 44 00 44

A3T S.A. is a member firm of the “Nexia International” network.

Nexia International Limited does not deliver services in its own name or otherwise. Nexia International Limited and the member firms of the Nexia International network (including those members which trade under a name which includes the word NEXIA) are not part of a worldwide partnership. Nexia International Limited does not accept any responsibility for the commission of any act, or omission to act by, or the liabilities of, any of its members. Each member firm within the Nexia International network is a separate legal entity.