Audit firms from other EU Member States
An audit firm from another EU Member State that wishes to perform statutory audits in the Netherlands must first be registered with the AFM.
Email us to arrange exploratory interview
You start the process for your registration application by sending us an email stating that you wish to apply for a registration to perform statutory audits in the Netherlands. Please send your email to vergunningen_wta@afm.nl. We will contact you to schedule an exploratory interview. In this interview, we will discuss various matters, including the background to your application, clients, business model, and cooperation with the statutory auditors. We will also discuss the follow-up steps for your registration application.
Registration application process after exploratory interview
After the exploratory interview, your application for a registration to perform statutory audits in the Netherlands will continue in our AFM Portal. Please ensure the information you send is complete and accurate. This way, you will avoid a situation in which we cannot process your application straight away. You will find the full list of the required information in the AFM Portal.
Your firm may only perform types of statutory audits it is also allowed to perform in the other EU Member State
After your audit firm has been registered with the AFM, it may only perform types of statutory audits that your firm is also allowed to perform in the other EU Member State in which your firm is based. If your firm is allowed to perform statutory audits of public interest entities (PIEs) in this Member State, it may also do so in the Netherlands following registration with the AFM. If your firm is not allowed to perform statutory audits of PIEs in this Member State, then it is not allowed to do so in the Netherlands either.
Notification of statutory auditor(s) for registration
As part of the registration, you must notify the AFM of the statutory auditor(s) who will be responsible for the statutory audits your firm will be performing in the Netherlands. Statutory audits may be performed by a registered accountant (registeraccountant, RA) or accounting consultant (accountant-administratieconsulent, AA) authorised to certify financial statements who is registered in the accountants’ register of the Royal Netherlands Institute of Chartered Accountants (NBA) or by an auditor who is allowed to perform statutory audits in another EU Member State and has been issued with a certificate of professional competence by the NBA upon satisfying the requirements set by the Accounting Programme Exit Qualifications Committee (CEA).
Fee for registration application
The AFM charges a one-off fee of €5,000 for the registration application. Once your firm has been registered, you will pay an annual levy that serves as a contribution to our supervision costs. We calculate the amount of this levy on the basis of the Financial Supervision (Funding) Decree (Regeling bekostiging financieel toezicht) for the relevant calendar year.
Information in our public register
Once an audit firm from another EU Member State is registered with the AFM, we include this firm in our public register. We will then include the information you provide us with. Therefore, it is your responsibility to ensure this information is accurate.
Notify of us of changes in your firms’ details
You should notify the AFM if there are any changes in your audit firm’s details as provided to us in your registration application.
To notify us of any changes in your audit firm’s details, you must use change form L. Download the forms and attachments, complete them electronically, print them, scan the signed form, and send them to vergunningen_wta@afm.nl by e-mail, together with the attachments.
- Change form L (docx, 56 kB)
- Annexes to change form L (xlsx, 55 kB)