Reports and publications
The AFM regularly issues reports and other publications on our supervision of audit firms and the screening we perform in this context.
2024
Report: Into the depth (pdf, 486kB) - summary of presentations (ppt, 916kB)
Transparent net-zero targets require courage (pdf, 1,5 MB)
2023
More attention for fraud risks! (pdf, 781 kB)
CSRD: No time to lose! (pdf, 3 MB)
2022
Snapshot of the sector 2022: Developments in the audit market (pdf, 813 kB)
Collaboration in the performance of statutory audits requires safeguards
2021
Supervisory Boards have impact, but differences between audit firms exist
AFM: have a dialogue with the auditor about materiality
Internal Quality Reviews (IQRs) provide grip on quality of statutory audits
2020
Big 4 audit firms moving in the right direction on the preconditions for quality
2019
Large differences in quality change other PIE audit firmsSuggestions for audit firms
2018
AFM explores vulnerabilities in the structure of the audit sector