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Registration requirements for audit firms approved in another Member State For Audit firms

To register in the Netherlands as an audit firm approved in another Member State it is required that the audit firm is approved to perform statutory audits in another Member State.

For who?

To perform statutory audits in the Netherlands, an audit firm approved in another Member State must register one or more statutory auditors under whose responsibility statutory audits will be performed. Who qualifies for statutory auditor:

  • Registered Accountants (RA) or Accounting Consultants (AA) who have an entry in the audit register of the Royal Netherlands Institute of Chartered Accountants (NBA) showing that they meet the final qualifications to perform statutory audits, or;
  • auditors approved in another Member State to perform statutory audits in that Member State and who hold a certificate of professional competence issued by the Dutch Committee for Final Accountancy Qualifications (Commissie eindtermen accountantsopleiding).

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