Audit requirement check
Do you need an audit by an accountant? Answer three questions and you will know.
Do you need an audit by an accountant? Answer three questions and you will know.
Legal framework: art. 2:393 DCC
Audit requirement check
Explanation
The audit requirement follows from the size class: medium-sized and large entities must have their annual accounts audited by an accountant (art. 2:393(1) DCC). Micro and small are exempt. In addition, articles of association, subsidy conditions or financing agreements may prescribe an audit even if the law does not; you will not find that contractual obligation in the Dutch Civil Code.
How to use the tool
- Enter the three criteria over two financial years.
- State whether the articles of association or financiers prescribe an audit.
- You see whether a statutory audit requirement exists and which exceptions are relevant.
Frequently asked questions
Is the audit requirement check free to use?
Yes, the calculation tool works directly in your browser and requires no account. The amounts you enter are not sent or stored.
Enter the three criteria over two financial years?
The audit requirement follows from the size class: medium-sized and large entities must have their annual accounts audited by an accountant (art. 2:393(1) DCC). Micro and small are exempt. In addition, articles of association, subsidy conditions or financing agreements may prescribe an audit even if the law does not; you will not find that contractual obligation in the Dutch Civil Code.
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Preparing Dutch annual accounts?
Your first set of annual accounts is free, for every size class. Create an account and prepare the annual accounts of your Dutch company under Title 9 of Book 2 of the Dutch Civil Code.
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