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Audit firms

Audit firms and external auditors that perform statutory audits must comply with requirements with regard to quality, the internal organisation of their firm and auditor independence. The AFM supervises this compliance. Third-country audit firms and auditors are also within scope of our supervision.

General information about our supervision

Society needs to be able to rely on the auditor’s reports issued by audit firms. Want to learn more about how the AFM monitors the quality of statutory audits?

For audit firms with a regular licence

Since 2022, all audit firms operating in the Netherlands are de facto under the AFM’s supervision. More information on what has changed for audit firms with a regular licence can be found here.