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Third-Country Audit Entities Register For Audit firms

The Third-Country Audit Entities Register contains information on third-country audit entities who have applied for registration with the AFM and whose application has been granted or is still in process.

Full registration in the register shows more details than a registration under the transitional provisions. Audit entities with full registration have registered the third-country auditors who they employ or are affiliated with as well. The information that is shown in the register is the information that has been provided by the audit entity. Audit entities are held self-responsible for the accuracy of the information.

Status of the registration

If the status of the registration is ‘registered’ the third-country audit entity has a ‘full’ registration in the register. If the status of the registration is ‘applied’ the third-country audit entity does not yet have a ‘full’ registration. The application of the audit company is still in process or the relevant audit clients of this audit entity are incorporated in a third country to which the European Commission has allocated a transitional period. These third countries are not yet recognised as equivalent for the purposes of Directive 2006/43/EC.

The audit reports provided by third-country audit entities in this register have legal effect in the Netherlands, irrespective of the mentioned status of the registration.

What information will be shown on the Third-Country Audit Entities Register?

The Third-Country Audit Entities Register contains information on third-country audit entities who have applied for registration with the AFM and whose application has been granted or is still in process.

The Third-Country Audit Entities Register shows the following information regarding audit entities: 

  1. Registration number
  2. Name third-country audit entity
  3. Legal form
  4. Address
  5. Location or residence
  6. Contact information, contact person and (if applicable) Internet address
  7. Application date (only for registration under the transitional period)
  8. Registration date
  9. Status of the registration
  10. If the audit entity belongs to a network, for each part of its network:
    i. Name
    ii. Address
    iii. Location
    or:
    i. Reference to the place where the information is accessible to the public 
  11. If registered as audit firm or third-country audit entity in the registers of the competent authorities in EEA countries:
    i. name competent authorities
    ii. registration number (if applicable)
  12. If registered in the registers of the competent authorities in countries outside the EEA:
    i. name competent authorities
    ii. registration number (if applicable)

If registered as third-country audit entity with full registration the following information is shown as well:

  1. Of all the offices of the audit entity that issue or will issue audit reports:
    i. Name
    ii. Address
    iii. Location
  2. Of all the persons who determine or co-determine the day-to-day policies of the audit entity:
    i. Name
    ii. Business address
    iii. Registration number professional body (if applicable)
    iv. Name professional body (if applicable)
  3. Of all the third-country auditors who are registered by the audit entity:
    i. Name of the third-country auditor
    ii. Name of the competent authorities in the third country at which this auditor is registered
    iii. Registration number (if applicable)

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