1. Have you followed theoretical and practical studies in another country, whereby you are authorised to perform statutory audits (or can you obtain such authorisation by returning to your country)?

  • No:
    Follow accountancy studies in the Netherlands and examine whether your qualifications and work experience exempt you from the theoretical studies and practical studies.

  • Yes:
    Is your qualification based on studies that have been completed in a country within the EU/EEA? Go to question 2a.

Is your qualification based on studies that have been completed in a country outside the EU/EEA? Go to question 2b.

Please note: Theoretical and practical studies must have been followed and completed in the same country.

 

2a. Are you authorised to perform statutory audits without restrictions, in the country where you completed your studies?

  • No:
    Then you are not eligible for a Certificate of Professional Competence. (See question 1 NO)

  • Yes:
    Go to question 3a.

 

2b. Do you meet the following conditions?:

  1. You are authorised to perform statutory audits, based on your studies in the country where the studies were completed, or the studies you followed would allow you to obtain such authorisation again if you were to return to the concerned country.
  2. You have completed theoretical studies comparable to those in the Netherlands and you possess a master's degree
  3. You have followed practical studies (or have over five years’ relevant work experience in the auditing profession).
  • No:
    Then, for the time being, you are not eligible for a Certificate of Professional Competence.

    Please note: if you have completed comparable studies, but do not possess a master's degree, it is still possible to follow Master studies in order to qualify for a Certificate of Professional Competence.

  • Yes:
    Go to question 3b.

 

3a. Application documents inside EU/EEA

Submit an application to the Advisory Committee Certificate of Professional Competence (hereafter: AVV)  for a preliminary opinion about obtaining a Certificate of Professional Competence. You can do this by using the application form including the attachment:

Application form

Attachment: Standard statement for EU/EER applicants

The form also states which documents must be attached.
You will receive a response within six weeks.

 

Have you received a positive preliminary opinion?

 

3b. Application documents outside EU/EEA

Submit an application to the Advisory Committee Certificate of Professional Competence (hereafter AVV) for a preliminary opinion about obtaining a Certificate of Professional Competence.

You can do this by using the application form and the attachments:  

Application form

Attachment: T1 match theoretical courses assurance  

Attachment: P1 Comparison practical generic learning outcomes

The form also states which documents must be attached.

  • You will receive a negative ruling if, based on the documents, the AVV comes to the conclusion that your application must be rejected.
  • You will be invited for an assessment if, based on your documents, the AVV sees reason to believe that a positive ruling could be issued.
  • You will receive a response within six weeks.

 

Have you received a negative ruling for your preliminary opinion?

  • Yes:
    Follow accountancy studies in the Netherlands and examine whether your qualifications and work experience exempt you from the theoretical studies and practical studies.

 

Have you been invited for an assessment?

3c. The assessment will be carried out online.

Have you received a positive preliminary opinion?

4. You must complete the NBA's Professional Competence Test, which consists of the following exams:

  • Dutch law
  • Annual accounts law
  • Tax law 1
  • Tax law 2
  • Rules of conduct and professional ethics

For further information about exams. 

Have you completed all exams for the Professional Competence Test?

5. Did you receive a positive preliminary opinion from the AVV less than four years ago?

  • No:
    Use the application form to request a Certificate of Professional Competence, while also supplying all mandatory and updated documents wherever necessary.
  • Yes:
    Use the application form to request a Certificate of Professional Competence. It is not necessary to re-submit all documents. 

 

6. Have you received a positive ruling for your application for a Certificate of Professional Competence?

  • Yes: You will be issued the Certificate of Professional Competence. The NBA will also supply information about being added to the register and requesting a Certificate of Good Conduct.

The professional oath must be taken within 6 months of being added to the register.