Publications
NBA has extended knowledge of accountancy and assurance; it publishes on these subjects regularly. All publications are in Dutch; a few of them are also translated in English.
English translations:
2022
- Brochure: Preparing a fraud response plan; Recommendations for directors and members of supervisory bodies PDF 945,67 kB
- Brochure: Fraud risk management; Recommendations for directors and supervisory bodies PDF 1,23 MB
- Mandatory reporting on fraud and going concern in the Auditor’s report to the annual accounts; What does this mean for you, as a client? PDF 822,54 kB
- English Translation of NBA Practice Note 1148 Soft Controls - February 2022 PDF 671,11 kB
- Mandatory reporting on fraud and going concern in the Auditor’s report to the annual accounts; What does this mean for you, as a client? PDF 822,54 kB
2019
- Dutch clarified Standard 4400N - 28 februari 2019 PDF 573,9 kB
2018
- ViO - versie juni 2016 (translation NL-ENG) PDF 532,21 kB
- Explanatory Notes ViO – versie juni 2016 (translation NL-ENG) PDF 954,16 kB
2017
- Explanatory Notes for the NVKS PDF 896,1 kB
- Regulations for Quality management systems PDF 420,94 kB
- NBA Practice Note 1137 - Corruption: procedures for auditors - 22 december 2016 PDF 744,58 kB
2016
- NBA Practice Note 1135 - Disclosure of Audit Quality Factors - 4 maart 2016 PDF 68,88 kB
- ViO (non-official translation) PDF 393,17 kB
- Explanation on ViO PDF 563,98 kB
- VGBA (non-official translation) PDF 314,9 kB
- Explanation on VGBA PDF 372,17 kB
2014
- XBRL Uniform Presentation PDF 264,03 kB
- In the public interest : measures to improve the quality and independence of the audit in the Netherlands PDF 710,1 kB
- In the public interest; summary and measures PDF 1,4 MB
- Accountants and Tone at the Top : a resource for accountants to address Tone at the Top with clients PDF 1,52 MB
- More extensive auditor's report in the Netherlands PDF 107,99 kB
- ViO (English translation 2014) PDF 393,17 kB
2012
- Dutch Code for Audit Firms PDF 186,1 kB
2011
- Transparency of Management Commentary (summary) PDF 3,86 MB