Foreign accountants interested in becoming an AA

To earn this certificate, the candidate has to pass a 'Test of professional competence', taken by NBA. The 'Certificate of professional competence' is issued by the Commissie Eindtermen Accountantsopleiding (CEA).

Legal requirements

The legal requirements are different for applicants from EU/EEA member states than for applicants from other countries.

Qualified accountants who would like to take the 'Test of professional competence', first have to submit an application to the NBA.

Information for foreign auditors for registration

Foreign auditors who wish to perform statutory audits in the Netherlands have to acquire membership of the NBA and/or register with AFM. This page provides you with the steps required to become a member.

Read about the steps you need to take to register.

Information about registration

A. Dutch law :

(1.) Civil and Company Law;
(2.) Law and regulations on Annual Accounts and Report;
(3 and 4) Tax law / taxation

And B :

(5) The Dutch Code of Conduct for Accountants-Administratieconsulenten, also including Dutch law and rules and regulations of the accountancy profession in the Netherlands.

NBA determines the subject matter and other requirements of the exams. The subject matter are based on the learning outcomes of the AA-syllabus. The required knowledge is at university of applied sciences level. The current examination programme will be send to the candidate upon request.

Civil Law and Company Law

Principles: subjects such as the (Dutch) law in general, law and state, legislation, law of property, labor law and social security law, contract law and legal obligations
Company law: subjects such as incorporation and capital, shares, merger, buy-out, split, dual board company, assessment of corporate decisions, the relationship of the company to third parties and corporate governance

Law and regulations on Annual Accounts and Reports

This subject is intended to test the candidates' knowledge of the Dutch rules regarding annual accounts and reports. Candidates must be (thoroughly) familiar with (the application of) IFRS and (roughly) USGAAP. Particularly important are the differences between the IFRS and the Dutch fundamentals and guidelines.

Tax law / taxation I: Payroll and turnover tax law

Basic knowledge of tax law, state taxes Act; tax collection Act, wages and salaries tax Act, Turnover tax Act.

Tax law / taxation II: Personal income and Corporation tax law

Subjective tax liability, annual profit, contribution of a business into a BV, profit from material interest, financing issues and loss, participation exemption, mergers and splits, business succession, transfer pricing, offset of losses.

Tax advising is included in the Taxation exams. Tax advising contains advisory assignments regarding payroll, turnovers, personal income, corporate tax according to the Dutch tax Act. Furthermore, the principles of tax on legal transactions and estate tax will be examined and the candidate must be able to apply the Dutch Act on tax on dividends.

Thorough understanding

The Dutch Code of Conduct for Accountants-Administratieconsulenten, also including rules and regulations with respect to the accountancy profession in the Netherlands and the disciplinary rules as established in legislation and by-laws.

Candidates must have a thorough understanding of the Dutch rules and regulations of the accountancy profession and must be able to explain the main differences between IFAC-standards/EU-rules and regulations, and the Dutch rules and regulations. The exams will focus on the statutory auditor / public accountant.

How do you become a registered auditor in the Netherlands?

pdf-document (844,48 kB) Examination Programme English

All you need to know about the exams

Preparing for the exams

NBA does not organise courses or training for the Test of professional competence. The oral exams can be taken in Dutch or English, but the learning materials are in Dutch. Consequently, a candidate must be able to read and understand the Dutch language at the appropriate level.

Preparation for the exams is possible through self-study or by taking courses (in Civil Law, Company Law and /or Tax Law) at a Dutch university of applied sciences. These universities do not offer special courses aimed at the Test though.

Registration, order and planning of the exams

As soon as an applicant is accepted by the CEA as candidate for the Certificate, he/she can also present himself/herself as a candidate for the Test. Candidates for the Test are required to send a written application to the NBA.

The NBA will try to set a date for the exams in consultation with the candidate. Exams will not be held in December, January, July and August. All exams are offered each semester.

Candidates are free to start with the exams in Law or Tax law/ taxation.

Law: at first Civil law and Company law.
Tax law / taxation: at first I (Payroll and turnover tax law).

When presenting for the exam in Dutch Law a candidate has to mention his / her schedule of the exams.

Candidates are allowed to participate in the (final) exams in the Dutch Code of Conduct for AA, after having passed all exams in Dutch law.

Examination fee

For each exam (each of the five parts of the examination) an examination fee of € 400,- will be charged and must be paid upfront. Candidates will receive an invoice from NBA after the exam date is set.

Exemptions

It is possible to submit a request to exempt parts of the Test. There are two options:

(a) The candidate works in the accountancy profession in the Netherlands for at least three years, and is able to prove that he/she has at least three years of work experience in the specific subject of the exam
Certified copies of Dutch diplomas/certificates (including credit points and results), examination programmes and literature lists, which demonstrate that (parts of) the exams of the Test are covered, could also grant (an) exemption(s) from parts of the Test

If the candidate qualifies for an exemption, he/she still has to take (an) oral assessment(s). During the assessment it will be determined whether the candidate indeed meets the examination requirements.

How to request an exemption

An exemption request, supported by relevant documentation, will be processed after the payment of € 85, -. The candidate will receive an invoice from the NBA;
An oral assessment costs € 200,-

A request for an exemption will only be taken in consideration if well-founded and completed with the required documentation. A request must be approved and signed by an 'Accountant-Administratieconsulent' who works (or has worked) in the same (audit) firm as the candidate.

Download request for exemption:

Nederlands recht AA (exam Dutch law, Word document)
GBR AA (exam Code of Conduct, Word document)

The request should be submitted to:

Ilonka Tichelaar
Policy advisor on the Education and Practical training department of the NBA
(e-mail: foreign-auditors@nba.nl)