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Specific information for audit firms with a regular licence

Since 2022, all audit firms operating in the Netherlands are de facto under the AFM’s supervision. Below, we explain what has changed for these audit firms as a result.

Risk-based and data-driven supervision

The AFM is gradually building up its supervision of audit firms with a regular licence. Our supervision is risk-based and data-driven. That means our approach focuses on identifying, understanding and tackling risks, while taking into account an audit firm’s size and activities. To this end, we partly focus on themes that are in line with our market views and risk assessments.

Supervisory approach per segment

The group of audit firms with a regular licence is very diverse in terms of firms’ size and the number of statutory audits they perform. Therefore, we allocate each audit firm to a market segment. We are developing a supervisory approach for each segment, in which we take into account audit firms’ size and complexity.

Questions about our supervision?

If you have any questions about our supervision of audit firms with a regular licence, please send an email to wta@afm.nl.