Foreign accountants interested in becoming RA

Introduction

For qualified accountants from other countries than the Netherlands it is possible to become a member of the NBA and to carry the legally protected title of RA (Registeraccountant). 

In order to do so, you will need to obtain a so called 'Certificate of professional competence' or complete the RA syllabus (also including the practical experience requirements).

'Test of professional competence'

One of the requirements for obtaining a 'Certificate of professional competence' is to pass a 'Test of professional competence', taken by the NBA. A 'Certificate of professional competence' is issued by the advisory committee Certificate of Professional Competence (CPC) on behalf of the Nederlandse Beroepsorganisatie van Accountants (NBA).

The legal requirements to obtain the 'Certificate of professional competence' are different for EU/EEA citizens than for applicants from other countries.

Application

Qualified accountants who want to take the 'Test of professional competence', first have to submit an application to the NBA.

Information for foreign auditors for registration

Foreign auditors who wish to perform statutory audits in the Netherlands have to acquire membership of the NBA and/or register with AFM. This page provides you with the steps required to become a member.

Read about the steps yuou need to take to register.

Test of professional competence

The Test consists of five exams:

A. Dutch law:

(1) Civil and Company Law;
(2) Law and regulations on Annual Accounts and Report;
(3 and 4) Tax law/taxation

And B:

(5) The Dutch Code of Conduct for RAs, also including Dutch law, rules and regulations for accountants.

The NBA determines the subject matters and other requirements of the exams. The subject matters are based on the learning outcomes of the RA syllabus. The required knowledge  is at (academic) university level.

The current examination programme will be send to the candidate upon request.

All you need to know about the exams

Preparing for the exams

NBA does not organize courses or training for the 'Test of professional competence'. The oral exams can be taken in Dutch or English but the learning materials are in Dutch. Consequently a candidate must be able to read and understand the Dutch language at the appropriate level.

Preparation for the exams is possible through self-study or by taking courses (in business law and/or taxation) at a Dutch university. These universities do not offer special courses aimed at the Test though.

Registration, order and planning of the exams

After an applicant has been accepted by the CPC as candidate for the Certificate, the applicant can also apply as a candidate for the Test. Only after the CPC reach a positive preliminary opinion you can apply for the test. Candidates for the Test can mail an application to the NBA: foreign-auditors@nba.nl. 

Download the request form "Exams Dutch law and the professional code of Conduct" (Word document).

The NBA will set a date for the exams in consultation with the candidate. Exams will not be held in December, January, July and August. All exams will be held each semester.

Candidates are free to start with the exams in Law or Tax law/ taxation.

When presenting for the exam in Dutch Law a candidate has to mention the candidates schedule of the exams.

Candidates are allowed to participate in the (final) exams in the Dutch Code of Conduct for RAs, after having passed all exams in Dutch law.

Examination fee

For each exam (each of the five parts of the examination) an examination fee of €642,- will be charged and must be paid upfront. Candidates will receive an invoice from NBA after the exam date is set.

Exemptions

It is possible to submit a request to exempt parts of the Test. There are two options:

1. The candidate works in the accountancy profession in the Netherlands for at least three years, and is able to prove that the candidate has at least three years of work experience in the specific subject of the exam.
   
   
2. Certified copies of Dutch diplomas/certificates (including credit points and results), examination programmes and literature lists, which demonstrate that (parts of) the exams of the Test are covered, could also grant (an) exemption(s) from parts of the Test

If the candidate qualifies for an exemption, the candidate still has to take (an) oral assessment(s). During the assessment it will be determined whether the candidate indeed meets the examination requirements.

How to request an exemption

• An exemption request, supported by relevant documentation, will be processed after the payment of €262,-. The candidate will receive an invoice from the NBA; 
• An oral assessment costs  €416,-.

A request for an exemption will only be taken into consideration if well-founded and completed with the required documentation. A request must be approved and signed by a 'Registeraccountant' who works (or has worked) in the same (audit) firm as the candidate.

Download request for exemption:

• Nederlands recht RA (exam Dutch law, Word document)
• GBR RA (exam Code of Conduct, Word document)

The request should be submitted to

Team CPC
e-mail: foreign-auditors@nba.nl