Reports and publications
The AFM regularly issues reports and other publications on our supervision of audit firms and the screening we perform in this context.
Cash flow statements: Appendix A Key points of attention from the exploratory review of the cash flow statements in the financial statements of 2024; Appendix B self-assessment cash flow statement; Appendix C Key points of attention from the exploratory review of cash flow statements at accounting firms 16-04-2026
CSRD assurance - 4 pillars for a robust approach 2026
12 Building blocks for controlled use of auditing tools 2025
State of the Auditing and Reporting Industry 2025
The Company and its place in the world: 3 focus areas for CSRD reporting 2025
Insufficient audit procedures in response to fraud risks 2025
State of the auditing and reporting industry 2024
Report: Into the depth summary of presentations 2024
Transparent net-zero targets require courage 2024
10 waypoints for CSRD double materiality 2024
More attention for fraud risks! 2023
CSRD: No time to lose! 2023
Snapshot of the sector 2022: Developments in the audit market 2022
Collaboration in the performance of statutory audits requires safeguards 2022
Supervisory Boards have impact, but differences between audit firms exist 2021
AFM: have a dialogue with the auditor about materiality 2021
Internal Quality Reviews (IQRs) provide grip on quality of statutory audits 2021
Big 4 audit firms moving in the right direction on the preconditions for quality 2020
Large differences in quality change other PIE audit firms 2019
Suggestions for audit firms 2019
AFM explores vulnerabilities in the structure of the audit sector 2018