Dutch Accountant

A Dutch accountant is an authorised person who can perform audits in the Netherlands. All accountants in Holland meet the European Directives for statutory audits. Besides, the profession of an accountant in Netherlands is protected and regulated by law, in order to provide independence, expertise and reliability. There are three acts regarding this profession: the Audit Firms Supervision Act, the Accounting Consultants Act and the Registered Accountants Act. 

Dutch accountants are always ready to answer to any questions clients may have regarding the tax system, tax returns, business forms, annual accountants and other economic matters. An accountant in the Netherlands is therefore an adviser for general legal and economic issues. As a matter of fact, there are two types of accountants in the Netherlands. One of them is the accounting consultant, who must register with the “Netherlands Organisation of Accounting Consultants” (NOvAA). The other type is the register accountant in Holland who is registered with the “Royal Netherlands Institute of Registered Accountants” (NIVRA). The two bodies are governed by public law and they are appointed by the government. There is also an administrative authority called “Commissie Eindtermen Accountantsopleiding” (CEA) which deals with applications from foreign persons who want to become accountants in the Netherlands.

Admission

It is compulsory for an accountant in the Netherlands to be a member of either one of the two bodies and to be listed by licensed audit firms. The candidates who want to practise as accountants in Holland must also pass an exam in Dutch law and an examination on the Code of Conduct for Accountants. The two exams are usually oral, they are organised by the Netherlands Organisation of Accounting Consultants and can be taken in Dutch or English, for foreign applicants.

Activities

An accountant in the Netherlands is highly educated. Usually, a Dutch accountant has a qualification in accountancy and is also trained in economic, legal, fiscal and marketing aspects, being able to offer advice in any of these areas.

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