Audit in the Netherlands

Audit in the Netherlands can be a key requirement for international companies operating through a subsidiary, joint venture or other permanent presence. These entities may be subject to mandatory Dutch statutory audits. Identifying such obligations at an early stage is essential to avoid penalties, reputational damage, and disruptions to tax and financial reporting processes.

As part of the top 10 largest accounting networks worldwide, we are uniquely positioned to support clients throughout the entire audit lifecycle, combining extensive global scale with deep local expertise to deliver tailored audit services from initial assessment to final report issuance.

Situations that trigger a Dutch statutory audit

Audit obligations are not just about size. Group relationships, foreign stakeholders or legal complexities often trigger audits much earlier than expected. There are several reasons an audit may be required:

Dutch subsidiary meeting size criteria

If a company owns a Dutch company and that entity qualifies as medium-sized or large under Dutch law, it is required to have its annual financial statements audited by a Dutch-licensed auditor. Size is determined by thresholds for assets, turnover and employees.

Part of a consolidated group

If a Dutch entity is part of a larger group with an international parent, it may become subject to audit requirements. This can also apply if the parent company requires Dutch audited financial statements for group-level consolidation or filings.

Contractual or internal audit requirement

An audit may be required internally for group purposes or externally by stakeholders like lenders, regulators or investors. These audits often follow the same professional standards as statutory audits and must be performed by a licensed Dutch auditor.

Guidance on Dutch audit and reporting needs

Determining whether a company has specific regulatory or reporting obligations in the Netherlands can be complex, particularly for multi-entity structures, new business activities, or entities within international groups. Uncertainty regarding these obligations may result in compliance risks, financial discrepancies, or operational disruptions. Our accountants provide clear guidance on applicable laws and standards, conduct a thorough assessment of your situation, and support the implementation of appropriate measures to ensure timely and compliant fulfillment of requirements.

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Worldwide audit expertise at your service

Our work is supported by the Crowe Global network, ranked as the 9th largest accounting network in the world and active in over 150 countries. This enables Crowe Peak to efficiently coordinate audits across all entities within your corporate group. Whether in the Netherlands or internationally, ensuring compliance with all local regulations and providing clear support for your entire organization’s audit obligations.

How we can assist with your audit needs

Our approach combines personal attention, short communication lines, and clear timelines. We take the time to understand the specifics of each situation, coordinate closely with finance teams, and deliver a smooth and efficient audit process.

Providing a clear assessment of whether your company falls under Dutch audit obligations
Advising on complex cases such as multi-entity structures or consolidated groups
Coordinating with your finance or control teams to ensure smooth processes
Explaining deadlines and compliance risks to avoid penalties

Schedule an introductory call

We offer a free initial consultation to better understand your audit needs. During this meeting, we will discuss the specifics of your situation and outline the financial reporting and compliance aspects relevant for your business in the Netherlands.

If you want to learn more about how we can assist or if you have urgent questions, please feel free to contact us. We respond within one working day and for urgent matters we can arrange a call on short notice. An appointment can easily be requested via the contact form below.