Back

Audit firms approved in another Member State For Audit firms

An audit firm approved in another Member State to perform statutory audits must register with the AFM before it can perform statutory audits in the Netherlands.

You are not required to register when your organisation already has a licence from the AFM for performing statutory audits in accordance with the Audit Firms Supervision Act.

After registration with the AFM, an audit firm may only perform statutory audits in the Netherlands that are allowed in the Member State of approval. When an audit firm may perform statutory audits of public-interest entities (PIEs) in the Member State of approval, the audit firm may also perform statutory audits of PIEs in the Netherlands after registration with the AFM. When an audit firm may only perform statutory audits of non-PIEs in the Member State of approval, the audit firm may also only perform statutory audits of non-PIEs in the Netherlands after registration with the AFM.