CPC Programme

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Certificate of Professional Competence

When a foreign auditor wishes to perform statutory audits in the Netherlands, the auditor must acquire membership of the NBA (Nederlandse Beroepsorganisatie van Accountants) and/or register with AFM. To become a member, the foreign auditor must first apply for a certificate of professional competence at the NBA.

Foreign accountants who want to apply for a certificate of professional competence need to apply for a preliminary opinion. For more information, please visit https://www.nba.nl/opleiding/foreign-auditors/information-for-foreign-auditors

After you have received the preliminary opinion from the NBA, you can register at IEMA to join the following 4 courses and exams:

Calendar*

Course
Sept/Oct
Nov/Dec
January
May
June
Financial Accounting & Reporting
1 day
2 days
Written exam
Dutch Tax Law
3 days
3,5 days
Written exam
Dutch Corporate Law
3 days
4 days
Written exam
The professional code of conduct for RA’s
2 days
0,5 day
Oral exam

* preliminary schedule, the schedule is subject to changes

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Study fees

CPC IEMA programme (4 courses): €7.850

Individual courses
Financial Reporting course only: €1.500
Tax Law course only: €2.750
Law course only: €2.750
VGBA course only: €1.500

If you are interested, please fill out the application form and return it to Sacha Bruinen at s.bruinen@maastrichtuniversity.nl