The Dutch educational system for accounting consultants (AAs)
A brief summary
The theoretical study for all prospective Accountants-Administratieconsulenten (AAs – accounting consultants/auditors) is embedded in the Bachelor-Master system for higher education ('hogescholen/HBO' – universities of applied sciences). The theoretical part of the AA education programme is converted into a Bachelor in Accountancy and a post-bachelor AA.
The post-bachelor AA is aimed at further specialisation in the profession of Accountants-Administratieconsulenten. Programme content is determined by the Directive 2006/43/EC (as translated in national legislation), by the learning outcomes determined by the CEA (Commissie Eindtermen Accountantsopleiding) and by the broader (general) objectives of the Bachelor and post-bachelor programme.
The current theoretical AA syllabus
Academic Bachelors can, under certain conditions, be admitted to the ‘hogeschool/HBO’ post-bachelor programme which finally leads to the completion of the theoretical AA syllabus.
The AA-syllabus is provided by the following universities of applied sciences: