About the NBA

On 1 January 2013, Royal NIVRA and NOvAA were merged into a new organisation: the NBA (Koninklijke Nederlandse Beroepsorganisatie van Accountants - The Royal Netherlands Institute of Chartered Accountants). The NBA is the professional body for accountants in the Netherlands.

NBA's members include over 22,000 professionals working at public accountancy practices, government agencies, as internal auditors or in organisational management. 

Every accountant should regard the following as fundamental behavioural standards: integrity, objectivity, professional competence and due care, confidentiality and professional behaviour. The NBA assists accountants in fulfilling their crucial role in society, both in the present and future.

Foreign auditors

Foreign auditors who wish to perform statutory audits in the Netherlands have to acquire membership of the NBA and/or register with AFM.

Sharing knowledge

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.

The NBA joins forces to timely identify risks, either in economic sectors or in relation to particular governance themes. The goal is to identify strategic risks in the areas of governance, operations, reporting and audit. Systematic risks, which transcend individual organisations and might have material social impact. Accountants share their findings anonymously, in order to maintain client confidentiality. The NBA discusses these findings with the relevant stakeholders and publishes the results in a so-called public management letter (PML).

Public management letters (PML) are an innovative way for accountants to fulfil their public role in society, by highlighting those risks which need to be controlled by stakeholders. A PML is not a letter on public management. It is a collective management letter -written by auditors- made public. In his or her management letter and audit report, an auditor identifies shortcomings in the internal control system of an individual organisation. These reports remain internal and it is not for the auditor to publish contents. The PML process is designed by analogy to the individual management letter process, but at a sector level and with the clear aim to publish findings.

For further details, please download the Factsheet Knowledge Sharing and the research paper we wrote for the World Congress of Accountants 2014: Sharing knowledge: public management letter, a new way to fulfil the public role of accountants. The paper was selected as one of the six congress publications out of ninety entries.

Banking Sector
Charitable sector
Commercial Real Estate
Curative care
Cyber security
Energy sector
Greenhouse Horticulture Sector
Hospitality sector
Housing associations
Insurance sector
Law expenses
Life sciences
Long-term care sector
Notarial profession
Professional football organisations
Risk Management
Secondary Vocational Education
Tone at the top
Transport and logistics
Trust Offices