How does a Dutch auditor sign a digital auditor's report

In the Netherlands, all annual reports of medium-sized or large companies must be accompanied by an auditor’s report. According to the law, the auditor’s report must be signed by the auditor. The fact that submissions of these reports to the national register are now digital (based on XBRL) does not change any of these requirements.

This article explains how this is done and how the society can trust the digital signature of an auditor.