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:
Course | Sept/Oct | Nov/Dec | January | May | June | |
|---|---|---|---|---|---|---|
Financial Accounting & Reporting | 1 day | 2 days | Written exam | |||
Dutch Tax Law | 1,5 days | 5 days | Written exam | |||
Dutch Corporate Law | 0,5 days | 6,5 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
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