Data on completed statutory audits
The AFM requests audit firms with a regular licence to submit relevant data on their completed statutory audits.
Submitting data through a questionnaire
For each statutory audit you complete, you must fill in a questionnaire in Excel format. You should save the completed questionnaire as an XML data file (.xml) and submit this file in our AFM Portal. You should also file a copy of the completed questionnaire in Excel in your firm’s archives.
Use our manual when filling in the questionnaire. The manual provides detailed instructions for the completion and submission of the Excel questionnaire.
Creating an XML file according to your own method
Our questionnaire in Excel enables you to generate an XML data file that meets the submission requirements. Perhaps you wish to create an XML file according to your own method, instead of generating it from the Excel spreadsheet. In that case, you should ensure that the XML file you submit meets our technical and substantive requirements. These requirements are described in our submission specifications.
Why do we request this information?
With effect from 1 January 2022, the AFM performs the direct supervision of all audit firms under the Audit Firms Supervision Act (Wta). The information you provide on your statutory audits gives the AFM insight into your firm and its activities. The insight we obtain in this way enables us to customise our supervisory approach to specific groups of audit firms, where applicable, and to align it to an audit firm’s scale, activities and risks.
Questions?
If you have any questions about our data requests on statutory audits, please refer to our initial announcement (PDF, 632 kb) and our FAQ (PDF, 159 kb). If anything is still unclear to you after reading these documents, please send an email to wta@afm.nl.