Publications
NBA has extended knowledge of accountancy and assurance; it publishes on these subjects regularly. All publications are in Dutch; a few of them are also translated in English.
English translations:
2022
- Brochure: Preparing a fraud response plan; Recommendations for directors and members of supervisory bodies PDF 945,67 kB
- Brochure Exploratory root cause analysis into fraud.pdf PDF 5,3 MB
- Brochure: Fraud risk management; Recommendations for directors and supervisory bodies PDF 1,23 MB
- Mandatory reporting on fraud and going concern in the Auditor’s report to the annual accounts; What does this mean for you, as a client? PDF 822,54 kB
- Unofficial translation NBA Practice Note 1148 - Obtaining an understanding of soft controls relating to an audit of financial statements - February 8th, 2022 PDF 671,11 kB
- Mandatory reporting on fraud and going concern in the Auditor’s report to the annual accounts; What does this mean for you, as a client? PDF 822,54 kB
2014
- XBRL Uniform Presentation PDF 264,03 kB
- In the public interest. Measures to improve the quality and independence of the audit in the Netherlands PDF 0 kB
- In the public interest; summary and measures PDF 1,4 MB
- Accountants and Tone at the Top. A resource for accountants to address Tone at the Top with clients PDF 1,52 MB
- More extensive auditor's report in the Netherlands PDF 107,99 kB
- ViO (English translation 2014) PDF 393,17 kB