Go back
a

audit opinion

In the Netherlands most companies are required by law to file financial statements. Unless the company is exempted, these financial statements also ought to be audited by a registered accountant. This audit opinion concerns the truth and fairness of the financial statements.

Exempted from the mandatory audit are so-called “small” companies. A small company has a net turnover of less than € 8.8 million, a balance sheet A financial method to show how a company is doing financially.
» Meer over balance sheet
balance sheet
total of less than € 4.4 million and employs fewer than 50 people. Furthermore, companies who fall under the group exemption of article 2:403 Dutch Civil Code are not required to have an audit, provided that the parent company has drawn up consolidated financial statements.

Paleis van justitie
Reach further with AMS
Contact us