WTA licence for foreign audit firms

Just like Dutch audit firms, foreign audit firms that want to perform statutory audits in the Netherlands need to hold a licence pursuant to the Audit Firms Supervision Act (Wet toezicht accountantsorganisaties, WTA). You can submit applications for this licence to the Netherlands Authority for the Financial Markets (Autoriteit Financiële Markten, AFM).

In order to be admitted to the register of audit firms, the foreign accountants associated with the firm must satisfy professional and training requirements on par with those in the Netherlands. The foreign accountancy firm must carry out the statutory audits in accordance with international auditing standards.

You can apply for a WTA licence by using the electronic forms developed by the AFM, which are available from the AFM’s online Service Desk (Loket AFM).

Online application procedure via Message Box

You can submit WTA licence applications also online via Message Box.