Accountantsverklaring

An auditor’s report is an official document in which an independent auditor expresses an opinion on an organisation’s financial statements. Depending on the outcome of the audit, the opinion may be unqualified, qualified or adverse.

In the Netherlands, an auditor’s report is legally required for larger legal entities, such as private limited companies (BVs) and public limited companies (NVs) meeting specified size criteria, in order to safeguard the transparency and reliability of financial information. The report enhances stakeholder confidence and is frequently required upon filing with the Chamber of Commerce.

In practice, the report is also used in support of financing applications, mergers and acquisitions to substantiate the financial position of the undertaking.