What does the audit committee do with the annual accounts of a Dutch association?
The audit committee (kascommissie) consists of at least two members who are not part of the board, is appointed annually by the general meeting of members and examines the balance sheet and the statement of income and expenses (art. 2:48(2) DCC). It reports to the meeting. That is only mandatory without a supervisory board or auditor's report.
The short answer
The audit committee (kascommissie) consists of at least two members who are not part of the board, is appointed annually by the general meeting of members and examines the balance sheet and the statement of income and expenses (art. 2:48(2) DCC). It reports to the meeting. That is only mandatory without a supervisory board or auditor's report.
Updated 30 October 2026
When the law prescribes an audit committee
Article 2:48(2) DCC requires an audit committee if two conditions are met: there is no supervisory board and no auditor's report on the true and fair view of the documents is presented to the general meeting of members. If there is either, the meeting does not have to appoint a committee. For an association that falls under Title 9, this paragraph continues to apply: the law declares it applicable (art. 2:49(4) DCC). Only paragraph 1, presenting for approval, falls away because article 2:49 has its own arrangement.
If there is no supervisory board and no report from an accountant as referred to in article 393(1) on the true and fair view of the documents is presented to the general meeting, the general meeting shall annually appoint a committee of at least two members who may not be part of the board.
A foundation has no members and therefore no statutory audit committee. The articles of association or a grantor may require one; it is then a committee under the articles with the tasks stated there.
What the law has the committee do
- The committee examines the balance sheet and the statement of income and expenses with notes, the documents the board presents to the meeting.
- It reports its findings to the general meeting.
- The board must give it all requested information, if desired show the cash and the valuables and make the books and records available.
That is all that is stated. The law names no working method, no sample size and no qualifications. The committee does not give an auditor's report and its opinion is not a statutory audit; its value lies in the independent view of members who are not on the board.
What a good audit committee checks in practice
| Component | What you check | With what |
|---|---|---|
| Bank balance | Is the amount on the balance sheet equal to the balance on 31 December? | Bank statements and savings account |
| Cash | Does the money in the cash box agree with the records? | Count in the presence of the treasurer |
| Membership fees | Does the income match the number of members × rate? | Member list and rates |
| Board expenses | Are claims supported and approved by someone else? | Sample of receipts and payments |
| Reserves | Can the origin of the reserves be traced? | Previous annual accounts and resolutions |
| Budget | Are large deviations explained? | Budget and actuals side by side |
Case: counting the cash
Korfbalvereniging De Wissel (fictitious) has 180 members and a board of five. In 2025 the general meeting appoints two members, Saskia and Dennis, as audit committee. In May 2026 they visit the treasurer and check the 2025 annual accounts.
- Bank balance: the balance sheet states € 28.450; the statement of 31 December shows € 28.450. Agreed.
- Cash: the balance sheet states € 612. Counting in the canteen drawer gives € 552. Difference: € 60.
- The treasurer finds the receipt for a tournament purchase of € 60 that has not been processed. The difference is explained; the purchase is still booked as an expense in 2025.
- Membership fees: 180 members × € 120 is € 21.600; the annual accounts show € 21.600. Agreed.
The report to the meeting is short: the documents have been examined, one cash difference of € 60 has been explained and processed, the committee advises approval and discharge for the board. The meeting is not bound by that advice.
Audit committee, approval and discharge
Three things are often mixed up. The committee's advice is not binding. The approval of the documents (art. 2:48(1) DCC) or, under Title 9, the adoption (art. 2:49(3) DCC) is the decision of the general meeting. And discharge, releasing directors from liability for the policy pursued, is a decision of its own. For Title 9 associations the law states expressly that adoption does not amount to discharge. So include discharge as a separate agenda item or recorded resolution; see discharge. How far discharge extends is a legal question that falls outside this page.
The time limits: the board presents the documents to the meeting no later than six months after the financial year, subject to extension by the meeting (art. 2:48(1) DCC). So plan the committee's examination well before that date.
How it works at Jaarrekening.io
Jaarrekening.io does not support an audit committee. The app only prepares the annual accounts of an association if it falls under article 2:360(3) DCC; without that status you can use the figures from your bookkeeping, but the app does not perform the cash examination.
Sources
- Art. 2:48 DCC: audit committee and approval, text in force from 1 July 2026 (wetten.overheid.nl)
- Art. 2:49 DCC: association under Title 9: adoption and audit committee, text in force from 1 July 2026 (wetten.overheid.nl)
- Art. 2:393 DCC: audit by an accountant, text in force from 1 July 2026 (wetten.overheid.nl)
Frequently asked questions
Is an audit committee mandatory?
For an association yes, unless there is a supervisory board or the documents are presented to the general meeting with an auditor's report (art. 2:48(2) DCC). For a foundation no; the articles of association may prescribe one.
Who may be on the audit committee?
At least two members who may not be part of the board (art. 2:48(2) DCC). The meeting appoints them every year. The articles or the internal rules may set stricter requirements, such as a maximum term.
What is the difference between an audit committee and an accountant?
The audit committee consists of members and gives advice to the meeting. An accountant gives a report according to fixed standards and is professionally responsible. An audit committee cannot replace an accountant if the law or a grantor requires an auditor's report.
Does the audit committee give discharge to the board?
No. The audit committee advises. The general meeting decides on approval of the documents and on discharge, in two separate resolutions.
What if the board does not want to help the audit committee?
The board is obliged to give all requested information and to show the cash, the valuables and the books (art. 2:48(2) DCC). If it refuses, report that in your report to the meeting, which can decide whether approval is then possible.
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