Information about the application of a Certificate of Professional Competence

Accountancy profession in the Netherlands

The accountancy profession in the Netherlands is regulated in three Acts, namely:

  • the Audit Firms Supervision Act (in Dutch Wet toezicht accountantsorganisaties - Wta);
  • the Accounting Consultants Act (in Dutch Wet op de Accountants-Administratieconsulenten - Waa), and
  • the Registered Accountants Act (in Dutch Wet op de registeraccountants - Wra).

The Audit Firms Supervision Act introduces public oversight by the Netherlands Authority for the Financial Markets (AFM) on audit entities that provide audit reports that are relevant to the Dutch capital markets. Since 1 October 2006, audit firms need to have a licence from the AFM in order to perform statutory audits in the Netherlands.

In the Netherlands are two types of auditors allowed to perform statutory audits: the accounting consultant (in Dutch Accountant-Administratieconsulent - AA) who is registered by the Nederlandse Orde van Accountants-Administratieconsulenten (NOvAA) and the registeraccountant who is registered by the Koninklijk Nederlands Instituut van Registeraccountants (NIVRA). NOvAA and NIVRA are bodies governed by public law, appointed by the government to represent the general interests of the AA and RA profession and bound by law to ensure that the profession is practised properly.

According to the abovementioned acts only the auditor who is a registered auditor with either NOvAA or NIVRA and who is also mentioned on the list of audit firms which have a license of the AFM can perform statutory audits in the Netherlands.

When a foreign auditor wishes to perform statutory audits in the Netherlands he or she must acquire membership of either NOvAA or NIVRA. In order to become a member the foreign auditor must first apply for a certificate of professional competence based on either article 57 Waa (in order te become a member with NOvAA) or article 78 Wra (in order to become a member of NIVRA). Download the text of these analogue articles. The Commissie Eindtermen Accountantsopleiding (CEA) is the autonomous administrative authority that handles applications for a certificate of professional competence.
The registration process with the AFM is a matter for the individual audit firms.
In this section of the website you will find detailed information on the application process for a certificate of professional competence.

Application procedure

A request for a certificate of professional competence follows a standard procedure that is described below. CEA has adopted policy rules regarding the issuing of certificates of professional competence. Download the policy rules.

Preliminary opinion Foreign accountants who want to apply for a certificate of professional competence but have not yet sit the examinations in the Dutch code of conduct for registeraccountants (i.e. aptitude test), also including Dutch law and rules and regulations with respect to the accountancy profession in the Nethrelands can request a preliminary opinion from CEA whether their foreign accountancy qualifications will comply with the legal requirements as set out in article 57 Waa/78 Wra, paragraph 1, subsection a or b. The preliminary opinion has no legal effect regarding the issue of a certificate of professional competence by CEA later on.
In order to request a preliminary opinion from CEA the applicant has to fill in a form provided by CEA. For the preliminary opinion the applicant needs to supply CEA with the same information and documents that needs to be supplied with an application for a certificate of professional competence.
The preliminary opinion becomes invalid when either the legal requirements or the learning outcomes of the Dutch accountancy education programmes change. The equivalence of a foreign accountancy education programme to the Dutch accountancy education programmes is assessed at the time of the application.
Examinations/
Aptitude test		 An applicant must always sit the examinations in Dutch law and the professional code of conduct (i.e. aptitude test) with either NOvAA or NIVRA. For further information on the content of the examinations, possible exemptions and the organisation we refer to NOvAA and NIVRA.
Contact information NOvAA: Contact information NIVRA:
NOvAA
Antonio Vivaldistraat 2 - 8
1083 HP Amsterdam
Postbus 7984
1008 AD Amsterdam
T 020-3010301
F 020-3010302
I http://www.novaa.nl/
E novaa@novaa.nl  		  Koninklijk NIVRA
Antonio Vivaldistraat 2 - 8
1083 HP Amsterdam
Postbus 7984
1008 AD Amsterdam
T 020-3010301
F 020-3010302
I http://www.nivra.nl/
E nivra@nivra.nl
Submit an application

An application must be submitted in either Dutch or English through an application form provided by CEA and be accompanied by legalized copies of all relevant documentation. This application is a request from an interested party for an order by CEA (article 1:3 Dutch Administrative Law). An application must be dated and signed by the applicant. A distinction is made in the application procedure for applicants with accountancy qualifications from within the European Union (download outline) and from outside the European Union (download outline) regarding the evidence they need to present to CEA. Foreign accountants with accountancy qualifications from within the European Union must also supply a standard statement from a competent authority from their home country. Download this statement.
Applicants must, next to documents regarding their foreign accountancy qualification, always include the testimonials of the examinations in Dutch law and the professional code of conduct (i.e. aptitude test) with their application.

Download the relevant application form
AA inside EU/EER - AA outside EU/EER
RA inside EU/EER - RA outside EU/EER

Handling the application The CEA will confirm the submission of the application to the applicant. When the application is not complete, CEA will ask the applicant to complete the application within six weeks. If this opportunity is not used at all or not satisfactorily, CEA can decide not to handle the application on the grounds that it is incomplete or reject the application. CEA will assess whether applications fulfill the legal requirements for a certificate of professional competence and may arrange to have an external advisory committee render advice about the application. An application is decided on within eight weeks following receipt of the application form, unless CEA defers its decision in writing, stating its reasons. If the application requires a follow-up, because the application form has not been fully completed or not all required documents have been attached, then the decision period is deferred by operation of law.
Issue of certificate of professional competence The CEA will issue a certificate of professional competence when an applicant meets all legal requirements. With the certificate of professional competence an applicant can apply for membership to either NOvAA or NIVRA. The applicant may lodge an objection to this decision with CEA. Download the objection procedure.
Appeal procedure If you disagree with the decision taken by CEA concerning your objection, you may within six weeks after the date at which the decision was sent, lodge an appeal with the Trade and Industry Appeals Tribunal (in Dutch College van Beroep voor het bedrijfsleven), P.O. Box 20021, 2500 EA The Hague. A notice of appeal must comply with the requirements listed in article 6:5 of the General Administrative Law Act. A registry fee will be charged for the handling of a notice of appeal.

 

Contact information to submit an application Commissie Eindtermen Accountantsopleiding
Postbus 7984
1008 AD AMSTERDAM
E info@cie-ea.nl
T 020-3010421