For a number of legal entities the Dutch law requires an audit of the firm financial statements by a certified public accountant (Register Accountant, AA or RA).
The Netherlands has a long tradition and high quality audit profession. Auditors for companies which are subject to a legal audit and auditors of Public Interest Entities require a permit from the Authority Financial Markets. Mazars follows the highest quality standards and has all required permits. The auditor gives an opinion on the financial statements and the annual report and states whether they comply with the law and give a true and fair view. some companies do not require a mandatory audit to be performed such as small companies. The Dutch audit profession is regulated by Law and regulations set by the Authority Financial Markets and the professional body (NBA).
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A practical guide designed to give a general overview of the country and of the major applicable regulations for doing business in the Netherlands.