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Your audit firm is required to have a licence under the Audit Firms Supervision Act (Wet toezicht accountantsorganisaties, Wta) for the performance of statutory audits. You may only start with the performance of statutory audits if your licence application has been approved and your audit firm has been registered in the AFM’s public register.

Registration of a third-country audit firm

A third-country audit firm may only issue auditor’s reports if it has been registered by the AFM.

Registration of an audit firm from another EU Member State

An audit firm from another EU Member State that wishes to perform statutory audits in the Netherlands must first be registered with the AFM.