Rapports d’assurance
au Luxembourg pour un réviseur d’entreprises agréé
Rapports d’assurance au Luxembourg pour un réviseur d’entreprises agréé
Au Luxembourg, les réviseurs d’entreprises agréés peuvent émettre plusieurs types de rapports d’assurance et d’attestation, notamment dans les domaines de l’information financière, des contrôles internes, de l’externalisation, de la gouvernance informatique, du développement durable et de la conformité réglementaire. Ces missions sont généralement réalisées conformément aux normes internationales publiées par l’IAASB (International Auditing and Assurance Standards Board).
Parmi les rapports d’assurance les plus courants, on trouve :
ISAE 3000
La norme ISAE 3000 de l’IAASB est la norme internationale applicable aux missions d’assurance autres que les audits ou les examens d’informations financières historiques. Elle fournit un cadre général pour les missions d’assurance non financières.
Au Luxembourg, les rapports ISAE 3000 sont largement utilisés pour :
Une mission ISAE 3000 peut donner lieu à :
- Un rapport de type I : évaluation de la conception et de la mise en œuvre des contrôles à une date donnée
- Un rapport de type II : évaluation de l’efficacité opérationnelle des contrôles sur une période définie
La norme ISAE 3000 s’adresse tout particulièrement aux prestataires de services, aux fintechs, aux opérateurs de cloud, aux administrateurs de fonds et aux entités réglementées qui souhaitent démontrer la solidité de leur gouvernance et de leur environnement de contrôle auprès de leurs clients, des autorités de régulation et des investisseurs.
Cette norme est également de plus en plus utilisée pour les missions d’assurance en matière de durabilité liées aux obligations de reporting ESG et CSRD au Luxembourg.
ISAE 3402
La norme ISAE 3402 traite spécifiquement des rapports d’assurance relatifs aux contrôles au sein d’une entité prestataire de services. Elle porte principalement sur les contrôles liés à l’information financière et aux services externalisés.
Parmi les cas d’application typiques au Luxembourg, on peut citer :
L’objectif d’un rapport ISAE 3402 est de rassurer les entités utilisatrices et leurs auditeurs quant à l’efficacité du système de contrôle interne de l’organisme prestataire de services. Il existe deux types de rapports :
- Type I : évalue la conception des contrôles à un moment donné
- Type II : évalue à la fois la conception et l’efficacité opérationnelle sur une période de test, généralement de 6 à 12 mois
La norme ISAE 3402 est souvent considérée comme l’équivalent international du rapport SOC 1 et revêt une importance particulière pour les organisations dont les services peuvent avoir une incidence sur les états financiers de leurs clients.
Certifications ISO
Les certifications ISO sont des normes reconnues à l’échelle internationale, conçues pour garantir la qualité, la sécurité, l’efficacité et la conformité au sein des organisations. Elles sont délivrées par l’Organisation internationale de normalisation et sont largement utilisées au Luxembourg dans les secteurs des services financiers, de l’informatique, de l’industrie et des services professionnels.
Parmi les certifications ISO les plus courantes, on trouve :
ISO 27001 – Gestion de la sécurité de l'information
La protection des données
La cybersécurité
La gestion des risques
Les contrôles d'accès
La continuité des activités
Elle revêt une importance particulière pour les fournisseurs de services cloud, les entreprises de technologie financière, les prestataires de services financiers et les institutions financières réglementées.
ISO 9001 – Gestion de la qualité
L'efficacité opérationnelle
La satisfaction client
La standardisation des processus
L'amélioration continue
ISO 22301 – Gestion de la continuité des activités
ISO 14001 – Gestion environnementale
Lien entre les rapports ISO et les rapports ISAE
Les certifications ISO et les rapports ISAE sont complémentaires :
- Les certifications ISO attestent de la conformité à une norme de gestion par le biais de processus de certification.
- Les rapports ISAE fournissent une assurance indépendante quant à l’efficacité des contrôles et des processus.
Dans la pratique, de nombreuses organisations luxembourgeoises associent la certification ISO 27001 à des rapports ISAE 3000 ou ISAE 3402 afin d’offrir une assurance plus solide aux autorités de régulation, aux investisseurs et aux clients
NOTRE ÉQUIPE
Cyril Cayez
Member of the IIA, ALCO and ALRIM, Cyril has been serving the Financial Services Industry for more than 19 years of which 14 in Luxembourg (Banks, PSF, Management Companies, UCITS and Alternative Funds).
Cyril is a Réviseur d’Entreprises in Luxembourg since 2010 and gained international experience in Singapore and France.
On top of his background as external audit and advisory Partner, Cyril brings actual experience from Internal Auditor, Risk Manager and Compliance Officer positions.
Ibra Ndiaye
Member of IRE and ALFI, Ibra has more than 12 years of experience in auditing and accounting. He has forged his expertise in his fields by supervising audit assignments in Luxembourg and France for commercial companies, financial entities, holdings companies, private equity and real estate funds.
Ibra is Réviseur d’Entreprises Agréé in Luxembourg and certified auditor in France (Diplomé d’Expertise Comptable).
His spectrum of expertise includes deep knowledge on Lux Gaap, French Gaap and IFRS and coordination of consolidated audit with involvement of international components.
François Maréchal
François has more than 11 years of experience in the financial services industry (banks, private equity funds, investments funds, PSF and management and Securitisation companies).
He is a member of IRE and he built a robust experience in auditing and advising clients in Luxembourg.
François also has a range of expertise includes financial auditing and internal control systems.
Dario Zambotti
Dario is Réviseur d’Entreprises in Luxembourg and approved auditor in UK and Ireland, he gained extensive knowledge of the asset management industry through an experience of 18 years within Deloitte Luxembourg and KPMG Ireland.
He has been performing external audit of UCITS, AIF, SPVs and Management Companies and has been developing the sustainability assurance practice.
Lilian Anweiller
Lilian has more than 6 years of experience in the audit services (bank, PFS and commercial entites).
He built a solid external audit expertise by managing assignments for financial and commercial companies in Luxembourg.
He also spent 3 years at the Caisse d’Epargne Alsace (French bank). He has participated in the major audits of the financial services (Front Office, Middle Office and Back Office) and on the main commercial process of the different market (retail, corporate and social entities).
Lilian is in the process of passing the certification of the Association of Chartered Certified Accountants (ACCA).
Sélim Bastepe
Selim has more than 6 years of experience in the audit services (mainly Real Estate, Industrial and Commercial companies, as well as Private Equity).
He built a solid external audit expertise by managing legal or contractual Audits of annual or consolidated accounts, established in IFRS or in Luxembourg GAAP and special engagements (liquidation, contribution in kind, mergers, agreed upon procedures).
Selim also spent 3 years in a big 4 audit firm in the accounting department (accounting of a diversified portfolio, composed of international companies).
Thibaut Guyot
Thibaut has more than 10 years of experience in the financial services industry (bank, PFS, as well as audit and consulting).
He built a solid external audit expertise by managing assignments for financial and commercial companies in Luxembourg
Thibaut is in the process of passing the diploma of chartered accountant in France and in Luxembourg.
Eysheeta Mungur
Eysheeta has over 7 years of experience in the audit industry. She began her career at a Big Four in Mauritius, focusing on auditing Commercial Companies in the retail, hospitality and construction sectors.
For the past 4 years, she gained experience at another Big Four in the financial services industry auditing mainly Real Estate and Investment Funds (both regulated such as SIFs and unregulated funds), as well as Management Companies/AIFMs and securitisation companies.
Eysheeta has graduated from the Nottingham University Business School, United Kingdom and is a member of the ACCA.
Supriya Ramdowar
Supriya has more than 8 years of experience in the asset management sector, auditing mainly Investment Funds (both regulated such as UCITS, SIFs and SICARs and unregulated funds), as well as management companies / AIFMs.
She gained her first 3 years of experience as senior auditor for a Big 4 in Mauritius and a second 5 years of experience as audit manager for a Big 4 in Luxembourg .
Supriya studied in Mauritius and extended her range of expertise to the accounting environment when she obtained the ACCA certification in 2017.
Dylan Debbi
With an Engineering Master, Dylan has been building his experience in auditing in Luxembourg within the past few years.
With 6 years of professional experience, 2 of which serving the financial services’ industry in Luxembourg, Dylan’s expertise covers mostly the external audit with a focus on the industry of the investment funds as well as the Private Equity and cryptocurrencies’ structures.
Hajer Mahjoub
Hajer has 6 years of professional experience in audit of commercial and industrial firms in Tunisia and 2 years of professional experience in Funds audit in Luxembourg.
Hajer built a robust experience in auditing and advising clients for a “Big Four” firm in Tunisia and Luxembourg. But also in fraud investigation, ONG budget reviews and internal control assessment.
Carine Alves Da Cunha
Carine has about 3 years of experience in the audit field in Luxembourg (mainly in consolidation).
She acquired her experience in a human-sized cabinet in Luxembourg.
She is also preparing the certification of "Ordre des Experts-Comptables" in Luxembourg as well as the "DSCG" in France.
Kenza Bakr
Kenza has 5 years of experience in auditing, specializing in statutory audits and consolidations within the commercial, Private Equity, and Holding sectors.
She has worked with both local and international firms in Luxembourg and Morocco, gaining solid exposure to diverse financial environments.
Oumaima Bensahri
Oumaima has 3 years of professional experience serving financial services firms in Luxembourg, mainly investment funds.
Oumaima built an experience in auditing clients for an audit firm in Luxembourg. She also had the opportunity to practice the corporate accounting function in a major insurance entity in Luxembourg.
Ersin Berktas
Ersin has more than 3 years of experience in the financial services industry (PSF and commercial companies).
He built an expertise in the audit of legal and contractual controls, and consolidaded accounts established in IFRS or in Luxembourg GAAP
Ersin is also preparing a certification of "Ordre des Experts-Comptables" in Luxembourg.
Manal Hadri
Manal has 4 years of experience in auditing, with a strong focus on investment funds and alternative assets.
She began her career in audit, specializing in Alternative Investment Funds (AIFs) and UCITS, before joining a real estate AIFM, where she contributed to fund controlling, NAV validation, and investor reporting.
Kaoutar Khokha
Kaoutar has about 2 years of experience in the audit services (mainly Investment Fund, Real Estate, as well as Commercial companies).
She has acquired an expertise in external audit on various audit assignments.
Her determination and motivation are the motto to the success and quality of the missions she is working on.
Durga Nandhini
Durga has audit professional experience with 6+ years experience at Big4 firms supporting Private Equity and Real estate funds in Luxembourg. She also had the opportunity in auditing the external companies in UK and internationally.
Durga is the Senior Auditor at HACA Partners and is mainly involved in Real estate and Private Equity Funds.
Varuna Ramasamy
Varuna has 5 years of professional experience in a Big 4 firm, where she gained her expertise in auditing companies across diverse industries, including retail & manufacturing, engineering, and port operations.
Building on this experience, she further developed her skills in the financial services industry at another Big 4 firm in Luxembourg, specializing in the audit of investment funds and management companies/AIFMs.
Yannis Smah
Yannis is an experienced auditor with strong expertise in commercial, industrial, consolidated and holding structures. Proven ability to supervise audit teams, assess risks, perform analytical procedures, and ensure compliance with ISA standards.
Solid command of Caseware, Datasnipper and Microsoft Office tools. Strong analytical mindset and effective communication skills with internal and external.
Umit Berktas
Umit began his professional journey as an accounting assistant at a small-sized fiduciary firm in France before joining the External Audit department at HACA Partners as a trainee, where he spent a total of 5.5 months.
Those experiences have enabled him to acquire a good understanding of financial statements and a solid base in base in accountant, financial analysis and asset management.
Emre Gulnar
Emre has over 1,5 year of experience in the field of financial analysis.
He began his career at the Banque de France, initially joining as a four-month intern, where he gained valuable insight into the financial and regulatory landscape. Emre subsequently continued his collaboration with the institution on a one-month fixed-term contract, further strengthening his understanding of central banking operations.
Yassir Karoumy
Yassir has nearly 1 year of experience in the field of auditing.
He began his professional journey and gained valuable experience at HACA Partners, where he joined the External Audit department as a trainee. Recognized for his strong work ethic and resourcefulness, he excels in collaborative environments, approaches challenges with positivity, and delivers results with keen attention to detail.
His solid academic foundation in financial management, analysis, and auditing equips him with the expertise and agility to thrive in demanding audit engagements and deliver measurable value to clients.
Séverin Houndenou
Severin is a Trainee Chartered Accountant in France, with over eight years of experience gained in Benin. He has had the opportunity to work in several firms, developing strong expertise in audit and corporate accounting.
Through his experience in major companies and audit firms in Benin, he has refined his skills and gained in-depth knowledge of audit procedures, risk management, and asset protection.
Edouard Maurin
Edouard has gained over 1 year of professional experience through an internship in International Recruitment at an Executive Search firm and an internship in Business Analysis at the Brussels Chamber of Commerce and Industry.
Throughout his roles he demonstrated adaptability, initiative, entrepreneurship, consulting and strong communication skills. Furthermore, he completed an exchange semester in Hong Kong and took part in the Solvay Business Game, where case studies were designed by McKinsey & Company, BDO, and CACEIS.
Dorra Soua
Dorra has 3 years of experience in the financial audit services. She built a strong experience in audit services ( mainly UCITS funds ) for a “Big Four” firm in Tunisia.
In October 2023, she took a significant step in her career by joining HACA Partners Luxembourg, seeking to expand her expertise on a global scale. This move demonstrates her proactive approach to gaining international exposure, aligning with her commitment to continuous growth.
Andrew Wang-Kouumdjiyan
Andrew has over 1 year of experience in the field of auditing.
He began his professional journey and gained valuable experience at HACA Partners, where he joined the External Audit department several times as a trainee for periods of 3 months in 2023, 4 months in 2024 and 6 months in 2025.
He has worked on projects such as a research study on ESG regulations and their impact on audit procedures and represented his university at the Euronext “NextWise” national investment fund contest, showcasing his analytical and strategic skills. Alongside his professional path, Andrew has contributed to society through tutoring immigrant students and volunteering in the EducFi program by Banque de France, reflecting his commitment to knowledge-sharing and building trust with clients and communities alike.
Lilian has more than 6 years of experience in the audit services (bank, PFS and commercial entites). He built a solid external audit expertise by managing assignments for financial and commercial companies in Luxembourg. He also spent 3 years at the Caisse d’Epargne Alsace (French bank). He has participated in the major audits of the financial services (Front Office, Middle Office and Back Office) and on the main commercial process of the different market (retail, corporate and social entities)...More
Lilian Anweiller
Lilian has more than 6 years of experience in the audit services (bank, PFS and commercial entites).
He built a solid external audit expertise by managing assignments for financial and commercial companies in Luxembourg.
He also spent 3 years at the Caisse d’Epargne Alsace (French bank). He has participated in the major audits of the financial services (Front Office, Middle Office and Back Office) and on the main commercial process of the different market (retail, corporate and social entities).
Lilian is in the process of passing the certification of the Association of Chartered Certified Accountants (ACCA).
Selim has more than 6 years of experience in the audit services (mainly Real Estate, Industrial and Commercial companies, as well as Private Equity). He built a solid external audit expertise by managing legal or contractual Audits of annual or consolidated accounts, established in IFRS or in Luxembourg GAAP and special engagements (liquidation, contribution in kind, mergers, agreed upon procedures). Selim also spent 3 years in a big 4 audit firm in the accounting department (accounting of a div...More
Sélim Bastepe
Selim has more than 6 years of experience in the audit services (mainly Real Estate, Industrial and Commercial companies, as well as Private Equity).
He built a solid external audit expertise by managing legal or contractual Audits of annual or consolidated accounts, established in IFRS or in Luxembourg GAAP and special engagements (liquidation, contribution in kind, mergers, agreed upon procedures).
Selim also spent 3 years in a big 4 audit firm in the accounting department (accounting of a diversified portfolio, composed of international companies).
Thibaut has more than 10 years of experience in the financial services industry (bank, PFS, as well as audit and consulting). He built a solid external audit expertise by managing assignments for financial and commercial companies in Luxembourg Thibaut is in the process of passing the diploma of chartered accountant in France and in Luxembourg.
Thibaut Guyot
Thibaut has more than 10 years of experience in the financial services industry (bank, PFS, as well as audit and consulting).
He built a solid external audit expertise by managing assignments for financial and commercial companies in Luxembourg
Thibaut is in the process of passing the diploma of chartered accountant in France and in Luxembourg.
Eysheeta has over 7 years of experience in the audit industry. She began her career at a Big Four in Mauritius, focusing on auditing Commercial Companies in the retail, hospitality and construction sectors. For the past 4 years, she gained experience at another Big Four in the financial services industry auditing mainly Real Estate and Investment Funds (both regulated such as SIFs and unregulated funds), as well as Management Companies/AIFMs and securitisation companies. Eysheeta has graduated f...More
Eysheeta Mungur
Eysheeta has over 7 years of experience in the audit industry. She began her career at a Big Four in Mauritius, focusing on auditing Commercial Companies in the retail, hospitality and construction sectors.
For the past 4 years, she gained experience at another Big Four in the financial services industry auditing mainly Real Estate and Investment Funds (both regulated such as SIFs and unregulated funds), as well as Management Companies/AIFMs and securitisation companies.
Eysheeta has graduated from the Nottingham University Business School, United Kingdom and is a member of the ACCA.
Supriya has more than 8 years of experience in the asset management sector, auditing mainly Investment Funds (both regulated such as UCITS, SIFs and SICARs and unregulated funds), as well as management companies / AIFMs. She gained her first 3 years of experience as senior auditor for a Big 4 in Mauritius and a second 5 years of experience as audit manager for a Big 4 in Luxembourg . Supriya studied in Mauritius and extended her range of expertise to the accounting environment when she obtained ...More
Supriya Ramdowar
Supriya has more than 8 years of experience in the asset management sector, auditing mainly Investment Funds (both regulated such as UCITS, SIFs and SICARs and unregulated funds), as well as management companies / AIFMs.
She gained her first 3 years of experience as senior auditor for a Big 4 in Mauritius and a second 5 years of experience as audit manager for a Big 4 in Luxembourg .
Supriya studied in Mauritius and extended her range of expertise to the accounting environment when she obtained the ACCA certification in 2017.
With an Engineering Master, Dylan has been building his experience in auditing in Luxembourg within the past few years. With 6 years of professional experience, 2 of which serving the financial services’ industry in Luxembourg, Dylan’s expertise covers mostly the external audit with a focus on the industry of the investment funds as well as the Private Equity and cryptocurrencies’ structures.
Dylan Debbi
With an Engineering Master, Dylan has been building his experience in auditing in Luxembourg within the past few years.
With 6 years of professional experience, 2 of which serving the financial services’ industry in Luxembourg, Dylan’s expertise covers mostly the external audit with a focus on the industry of the investment funds as well as the Private Equity and cryptocurrencies’ structures.
Hajer has 6 years of professional experience in audit of commercial and industrial firms in Tunisia and 2 years of professional experience in Funds audit in Luxembourg. Hajer built a robust experience in auditing and advising clients for a “Big Four” firm in Tunisia and Luxembourg. But also in fraud investigation, ONG budget reviews and internal control assessment.
Hajer Mahjoub
Hajer has 6 years of professional experience in audit of commercial and industrial firms in Tunisia and 2 years of professional experience in Funds audit in Luxembourg.
Hajer built a robust experience in auditing and advising clients for a “Big Four” firm in Tunisia and Luxembourg. But also in fraud investigation, ONG budget reviews and internal control assessment.
Carine Alves Da Cunha
Carine has about 3 years of experience in the audit field in Luxembourg (mainly in consolidation).
She acquired her experience in a human-sized cabinet in Luxembourg.
She is also preparing the certification of "Ordre des Experts-Comptables" in Luxembourg as well as the "DSCG" in France.
Kenza Bakr
Kenza has 5 years of experience in auditing, specializing in statutory audits and consolidations within the commercial, Private Equity, and Holding sectors.
She has worked with both local and international firms in Luxembourg and Morocco, gaining solid exposure to diverse financial environments.
Ersin has more than 3 years of experience in the financial services industry (PSF and commercial companies). He built an expertise in the audit of legal and contractual controls, and consolidaded accounts established in IFRS or in Luxembourg GAAP Ersin is also preparing a certification of “Ordre des Experts-Comptables” in Luxembourg.
Ersin Berktas
Ersin has more than 3 years of experience in the financial services industry (PSF and commercial companies).
He built an expertise in the audit of legal and contractual controls, and consolidaded accounts established in IFRS or in Luxembourg GAAP
Ersin is also preparing a certification of "Ordre des Experts-Comptables" in Luxembourg.
Manal has 4 years of experience in auditing, with a strong focus on investment funds and alternative assets. She began her career in audit, specializing in Alternative Investment Funds (AIFs) and UCITS, before joining a real estate AIFM, where she contributed to fund controlling, NAV validation, and investor reporting.
Manal Hadri
Manal has 4 years of experience in auditing, with a strong focus on investment funds and alternative assets.
She began her career in audit, specializing in Alternative Investment Funds (AIFs) and UCITS, before joining a real estate AIFM, where she contributed to fund controlling, NAV validation, and investor reporting.
Kaoutar has about 2 years of experience in the audit services (mainly Investment Fund, Real Estate, as well as Commercial companies). She has acquired an expertise in external audit on various audit assignments. Her determination and motivation are the motto to the success and quality of the missions she is working on.
Kaoutar Khokha
Kaoutar has about 2 years of experience in the audit services (mainly Investment Fund, Real Estate, as well as Commercial companies).
She has acquired an expertise in external audit on various audit assignments.
Her determination and motivation are the motto to the success and quality of the missions she is working on.
Varuna has 5 years of professional experience in a Big 4 firm, where she gained her expertise in auditing companies across diverse industries, including retail & manufacturing, engineering, and port operations. Building on this experience, she further developed her skills in the financial services industry at another Big 4 firm in Luxembourg, specializing in the audit of investment funds and management companies/AIFMs.
Varuna Ramasamy
Varuna has 5 years of professional experience in a Big 4 firm, where she gained her expertise in auditing companies across diverse industries, including retail & manufacturing, engineering, and port operations.
Building on this experience, she further developed her skills in the financial services industry at another Big 4 firm in Luxembourg, specializing in the audit of investment funds and management companies/AIFMs.
Umit began his professional journey as an accounting assistant at a small-sized fiduciary firm in France before joining the External Audit department at HACA Partners as a trainee, where he spent a total of 5.5 months. Those experiences have enabled him to acquire a good understanding of financial statements and a solid base in base in accountant, financial analysis and asset management.
Umit Berktas
Umit began his professional journey as an accounting assistant at a small-sized fiduciary firm in France before joining the External Audit department at HACA Partners as a trainee, where he spent a total of 5.5 months.
Those experiences have enabled him to acquire a good understanding of financial statements and a solid base in base in accountant, financial analysis and asset management.
Emre has over 1,5 year of experience in the field of financial analysis. He began his career at the Banque de France, initially joining as a four-month intern, where he gained valuable insight into the financial and regulatory landscape. Emre subsequently continued his collaboration with the institution on a one-month fixed-term contract, further strengthening his understanding of central banking operations.
Emre Gulnar
Emre has over 1,5 year of experience in the field of financial analysis.
He began his career at the Banque de France, initially joining as a four-month intern, where he gained valuable insight into the financial and regulatory landscape. Emre subsequently continued his collaboration with the institution on a one-month fixed-term contract, further strengthening his understanding of central banking operations.
Severin is a Trainee Chartered Accountant in France, with over eight years of experience gained in Benin. He has had the opportunity to work in several firms, developing strong expertise in audit and corporate accounting. Through his experience in major companies and audit firms in Benin, he has refined his skills and gained in-depth knowledge of audit procedures, risk management, and asset protection.
Séverin Houndenou
Severin is a Trainee Chartered Accountant in France, with over eight years of experience gained in Benin. He has had the opportunity to work in several firms, developing strong expertise in audit and corporate accounting.
Through his experience in major companies and audit firms in Benin, he has refined his skills and gained in-depth knowledge of audit procedures, risk management, and asset protection.
Yassir has nearly 1 year of experience in the field of auditing. He began his professional journey and gained valuable experience at HACA Partners, where he joined the External Audit department as a trainee. Recognized for his strong work ethic and resourcefulness, he excels in collaborative environments, approaches challenges with positivity, and delivers results with keen attention to detail. His solid academic foundation in financial management, analysis, and auditing equips him with the expe...More
Yassir Karoumy
Yassir has nearly 1 year of experience in the field of auditing.
He began his professional journey and gained valuable experience at HACA Partners, where he joined the External Audit department as a trainee. Recognized for his strong work ethic and resourcefulness, he excels in collaborative environments, approaches challenges with positivity, and delivers results with keen attention to detail.
His solid academic foundation in financial management, analysis, and auditing equips him with the expertise and agility to thrive in demanding audit engagements and deliver measurable value to clients.
Edouard has gained over 1 year of professional experience through an internship in International Recruitment at an Executive Search firm and an internship in Business Analysis at the Brussels Chamber of Commerce and Industry. Throughout his roles he demonstrated adaptability, initiative, entrepreneurship, consulting and strong communication skills. Furthermore, he completed an exchange semester in Hong Kong and took part in the Solvay Business Game, where case studies were designed by McKinsey &...More
Edouard Maurin
Edouard has gained over 1 year of professional experience through an internship in International Recruitment at an Executive Search firm and an internship in Business Analysis at the Brussels Chamber of Commerce and Industry.
Throughout his roles he demonstrated adaptability, initiative, entrepreneurship, consulting and strong communication skills. Furthermore, he completed an exchange semester in Hong Kong and took part in the Solvay Business Game, where case studies were designed by McKinsey & Company, BDO, and CACEIS.
Dorra has 3 years of experience in the financial audit services. She built a strong experience in audit services ( mainly UCITS funds ) for a “Big Four” firm in Tunisia. In October 2023, she took a significant step in her career by joining HACA Partners Luxembourg, seeking to expand her expertise on a global scale. This move demonstrates her proactive approach to gaining international exposure, aligning with her commitment to continuous growth.
Dorra Soua
Dorra has 3 years of experience in the financial audit services. She built a strong experience in audit services ( mainly UCITS funds ) for a “Big Four” firm in Tunisia.
In October 2023, she took a significant step in her career by joining HACA Partners Luxembourg, seeking to expand her expertise on a global scale. This move demonstrates her proactive approach to gaining international exposure, aligning with her commitment to continuous growth.
Andrew has over 1 year of experience in the field of auditing. He began his professional journey and gained valuable experience at HACA Partners, where he joined the External Audit department several times as a trainee for periods of 3 months in 2023, 4 months in 2024 and 6 months in 2025. He has worked on projects such as a research study on ESG regulations and their impact on audit procedures and represented his university at the Euronext “NextWise” national investment fund contest, showcasing...More
Andrew Wang-Kouumdjiyan
Andrew has over 1 year of experience in the field of auditing.
He began his professional journey and gained valuable experience at HACA Partners, where he joined the External Audit department several times as a trainee for periods of 3 months in 2023, 4 months in 2024 and 6 months in 2025.
He has worked on projects such as a research study on ESG regulations and their impact on audit procedures and represented his university at the Euronext “NextWise” national investment fund contest, showcasing his analytical and strategic skills. Alongside his professional path, Andrew has contributed to society through tutoring immigrant students and volunteering in the EducFi program by Banque de France, reflecting his commitment to knowledge-sharing and building trust with clients and communities alike.
Durga has audit professional experience with 6+ years experience at Big4 firms supporting Private Equity and Real estate funds in Luxembourg. She also had the opportunity in auditing the external companies in UK and internationally. Durga is the Senior Auditor at HACA Partners and is mainly involved in Real estate and Private Equity Funds.
Durga Nandhini
Durga has audit professional experience with 6+ years experience at Big4 firms supporting Private Equity and Real estate funds in Luxembourg. She also had the opportunity in auditing the external companies in UK and internationally.
Durga is the Senior Auditor at HACA Partners and is mainly involved in Real estate and Private Equity Funds.
Yannis is an experienced auditor with strong expertise in commercial, industrial, consolidated and holding structures. Proven ability to supervise audit teams, assess risks, perform analytical procedures, and ensure compliance with ISA standards. Solid command of Caseware, Datasnipper and Microsoft Office tools. Strong analytical mindset and effective communication skills with internal and external.
Yannis Smah
Yannis is an experienced auditor with strong expertise in commercial, industrial, consolidated and holding structures. Proven ability to supervise audit teams, assess risks, perform analytical procedures, and ensure compliance with ISA standards.
Solid command of Caseware, Datasnipper and Microsoft Office tools. Strong analytical mindset and effective communication skills with internal and external.
Oumaima has 3 years of professional experience serving financial services firms in Luxembourg, mainly investment funds. Oumaima built an experience in auditing clients for an audit firm in Luxembourg. She also had the opportunity to practice the corporate accounting function in a major insurance entity in Luxembourg.
Oumaima Bensahri
Oumaima has 3 years of professional experience serving financial services firms in Luxembourg, mainly investment funds.
Oumaima built an experience in auditing clients for an audit firm in Luxembourg. She also had the opportunity to practice the corporate accounting function in a major insurance entity in Luxembourg.












