Frequently Asked Questions Certificate of Professional Competence

Answer
A certificate of professional competence can only be applied for via a special form that can be downloaded from the CEA website (www.ceaweb.nl). There are various forms depending on the origin of your accounting qualification and the specific certificate of professional competence (AA or RA) that you seek. You need to fill out the entire form and submit it along with all required supporting documents. You can send your application to CEA either by regular post or electronically (by e-mail or via the message box on the website Antwoordvoorbedrijven.nl).

Answer
You need to submit your application for a certificate of professional competence on the form specifically intended for that purpose, along with all required documents. You will find the form and a description of the required documentation on the CEA website (www.ceaweb.nl). CEA will confirm the receipt of your application. If the documentation received does not suffice, CEA may request additional information. In principle, CEA will make a decision within eight weeks after receipt of your application. This decision period may be extended if there is reason to do so. If you disagree with a decision by CEA, you can file an objection and in a later phase also submit an appeal.

There is the possibility to request a preliminary opinion prior to submitting an application for a certificate of professional competence (see under Preliminary opinion).

Answer
In principle, CEA will decide within eight weeks after receipt of your application. In certain cases the decision period may be extended. The applicant is informed about this. For applications based on an accounting qualification from outside the European Union, CEA may engage an advisory committee to advise it about the accounting qualification involved. The decision period will in that case generally involve more than eight weeks. 

Answer
For purposes of obtaining a certificate of professional competence a distinction is made between:

1. persons who possess the required diplomas and/or documentary evidence from a member state of the European Community other than the Netherlands, or from another State that is party to the Agreement on the European Economic Area, and
2. persons who possess diplomas and/or other documentary evidence from countries other than those mentioned above.

Persons with an accounting qualification from an EU country (as referred to under a)  must be able to submit, in addition to their diploma obtained on the basis of the accounting examination taken in the country involved:

• a written statement from a competent authority in the member state involved, confirming that the applicant meets the criteria in his/her home country to conduct statutory audits as referred to in the European Directive (now 2006/43/EC), or other documentary evidence that proves this to CEA beyond all reasonable doubt;
• a document that evidences their authority to conduct statutory audits of all types of enterprises without any limitation;
• and, preferably, evidence of registration with a foreign professional organisation that is recognised in the country involved as a competent authority.

Persons with an accounting qualification from outside the European Union (as referred to under b) must demonstrate that the qualification that they have earned implies the same level of professional competence as the AA or RA programme. As such they need to submit their diplomas for both the theoretical and the practical education, with relevant substantiation. For detailed information see the website (www.ceaweb.nl). In addition they must submit proof evidencing that they are authorised, without limitation, to conduct statutory audits for all types of enterprises.

Lastly, all applicants must submit certificates of the legally required examinations in Dutch law and the professional code of conduct.

Answer
No, that is not possible.  

An accounting qualification from an EU country must comply with the European Directive and always involves both a theoretical and a practical programme. An accounting qualification from a country outside the EU must be equivalent to the Dutch accounting qualification and must therefore involve both a theoretical and a practical part from the one and the same country. The foreign accounting qualification must be equivalent in its totality to the Dutch programme to be recognised as an AA or RA.    

Answer
No, that is not possible.

A certificate of professional competence is only issued to persons with an accounting qualification from an EU country, who fully meet the legal requirements that apply in their home country for the professional competence of statutory auditors. Persons with an accounting qualification from a country outside the European Union must have followed the theoretical and practical programmes in one and the same country to qualify for a certificate of professional competence.

An accreditation obtained abroad on the basis of an accounting qualification obtained in a third country likewise does not entitle the holder to a certificate of professional competence.

Answer
No, that is not possible.

In the Netherlands, accounting consultants and registered accountants are authorised, on the basis of their diploma, to conduct statutory audits of all types of organisations, without limitation. An accounting qualification that is subject to limitations, for example exclusion of the authority to audit specific types of organisations, is not equivalent to the Dutch accounting qualification.