Data Request for PIE Audit Firms
The AFM (Dutch Authority for the Financial Markets) requests audit firms with an PIE (Public Interest Entity) license to submit certain data annually.
Submitting data through questionnaires
You can find these questionnaires on the right side of this page, and they cover the audit firm level and the statutory audit level - including the aggregation level.The questionnaires are available in both Dutch and English. Save the completed Dutch questionnaire as an XML data file. Submit the Dutch files via our AFM Portaal, and keep a version of the questionnaire in Excel in your own archive. When filling, use our submission specification (in Dutch: “Aanleverspecificatie”). This document provides detailed instructions on the Excel questionnaire and how to submit the information.
Why do we request this information?
With information about your statutory audits, we gain insight into your organization and activities. Our supervisory approach may vary for each PIE audit firm, tailored to the magnitude, activities, and risks associated with the firm. We formulate risk hypotheses and risk indicators, determine information needs, and collect and access data. This allows us to systematically monitor, understand, and effectively address risks. The AFM needs these insights to fulfill its responsibilities under Article 48a Wta and Article 26 of the EU Audit Regulation 537/2014.
Questions?
If you have any questions about our data request, the included personal data, the “Aanleverspecificatie”, or the aggregation list, please refer to the attachments on the Dutch webpage. If you still have additional questions, send them to wta@afm.nl.