Dutch Mid-Market

Medium & Large Companies

Statutory audit engagements tailored to Dutch mid-market leaders who require high technical quality without big-firm junior rotation.

Request a Proposal → Check Audit Obligation

AFM Licence 13020177 • RegisterAccountant Lead • Direct Communication

AFM Licence 13020177

Official Licence to conduct Statutory Audits under Dutch Law

Our Approach • Institutional Mid-Market Assurance

Why Medium & Large Companies Choose Just Audit

Statutory audit engagements tailored to Dutch mid-market leaders who require high technical rigor and direct RegisterAccountant leadership without corporate bureaucracy or junior rotation.

Partner Involvement Direct hands-on RegisterAccountant (RA) leading all audit phases

Regulatory Standards Article 2:393 Title 9 Book 2 BW • Dutch GAAP (RJ) & IFRS

Communication SLA Direct partner phone & email, guaranteed 24-hour response

Fee Structure All-inclusive transparent fixed fees without billing surprises

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01 Scoping & Milestones

Pre-audit Timetable & Risk Assessment

We establish engagement materiality and audit calendars early in Q3, ensuring smooth year-end closing without surprise bottlenecks.

02 Digital Ingestion

Secure Cloud Ledger Synchronization

Complete general ledger audit files (XAF), sub-ledgers, and trial balances are ingested via Caseware Cloud API, eliminating manual data calls.

03 Boardroom Insights

Constructive Executive Management Letter

Beyond the statutory audit opinion, our partners provide actionable governance observations on internal controls, IT security, and operational resilience.

Mid-Market Assurance Methodology

Our 6-Stage Statutory Audit Workflow

Predictable milestones, direct RegisterAccountant engagement, and zero operational disruption for Dutch mid-market finance teams.

Planning & Scoping

Q3 / Early Engagement

Establishing engagement materiality, reviewing corporate governance, and mapping internal controls under Dutch Civil Code requirements.

Digital Data & Analytics

Cloud Ingestion

Secure API extraction of full general ledger files (XAF), trial balances, bank confirmations, and system documentation.

Interim Controls Testing

Q4 Fieldwork

Walkthroughs of sales, purchasing, and payroll cycles, IT general controls (GITC) review, and inventory physical counts.

Year-End Fieldwork

Substantive Auditing

Rigorous verification of balance sheet valuations, revenue cut-off, tax positions, provisions, and statutory disclosures.

Two-Partner Quality Review

Quality Management

Mandatory independent second RegisterAccountant review and formal clearance with CFO and Board of Directors.

Auditor's Report & KvK Filing

Formal Delivery

Issuance of the signed Independent Auditor's Report, SBR/XBRL digital filing readiness, and Executive Management Letter.

MID-MARKET STATUTORY AUDIT & ASSURANCE

Comprehensive Assurance for Growing Dutch Enterprises

Institutional-grade audit execution, direct partner accountability, and Chamber of Commerce filing readiness for medium and large BVs.

Article 2:393 BW Statutory Financial Statement Audit

Two-Partner Independent Quality Review (OKC)

Executive Management Letter with Governance Insights

Chamber of Commerce (KvK) Digital SBR/XBRL Filing

Commercial Bank Credit Facility & Covenant Compliance

IT General Controls (GITC) & Cybersecurity Review

Discuss Your Statutory Audit with an RA Partner

Mid-Market Audit FAQs • Clarity & Standards

Frequently Asked Questions

Clear answers from our RegisterAccountants regarding statutory thresholds, audit timelines, and board reporting.

Statutory Obligation

What are the Dutch statutory audit criteria for medium and large companies?

Under Articles 2:396 and 2:397 of Book 2 of the Dutch Civil Code, an enterprise is subject to a mandatory statutory audit if it exceeds at least two of the three size thresholds (total balance sheet assets, net turnover, and average full-time employee headcount) for two consecutive balance sheet dates on a consolidated group basis.

Partner Continuity

Who will lead and execute our audit engagement year after year?

A senior Dutch RegisterAccountant (RA) personally leads your engagement from initial planning through final sign-off. We do not rotate your account to inexperienced junior trainees, ensuring institutional familiarity and high procedural efficiency across consecutive financial years.

Transition Process

How complex is it to switch from our current audit firm to Just Audit?

Auditor transitions are strictly standardized under NBA professional rules (VGBA). Once appointed, Just Audit handles formal professional courtesy communications with your previous auditor, inspects opening balance audit files, and integrates your accounting systems during Q3/Q4 without operational friction.

Digital Disruption

How much time will our internal accounting team need to dedicate to the audit?

Our cloud-native methodology via Caseware Cloud connects directly to your ERP or general ledger audit files (XAF). By automating sub-ledger reconciliations and agreeing on testing schedules upfront, we minimize ad-hoc document requests and eliminate disruption during year-end closing.

Management Letter

What specific insights are included in the Executive Management Letter?

Beyond the audit opinion, our partners deliver an executive report detailing findings on internal control effectiveness, segregation of duties, IT general controls (GITC), tax position risks, and process optimization recommendations for the Board of Directors and Audit Committee.

KvK Filing

How does Just Audit support our statutory Chamber of Commerce filing?

We assist and verify the preparation of the publication financial statements in SBR/XBRL format, ensuring timely and compliant deposit with the Dutch Chamber of Commerce (Kamer van Koophandel - KvK) to safeguard directors from personal administrative liability.

Audit Timetable

When should we initiate the statutory audit process for the upcoming financial year?

We recommend initiating pre-audit scoping and engagement in Q3 or early Q4. This allows us to perform interim controls testing, inventory counts, and IT reviews before the balance sheet date, significantly shortening the post-close reporting cycle.

Fixed Fees

How are statutory audit fees determined and guaranteed?

Fees are determined based on a comprehensive scoping assessment of your group structure, transaction volume, and ERP systems. We provide an all-inclusive fixed fee with clear milestones, guaranteeing zero surprise surcharges or billing overages.

Discuss Your Audit Requirements

Speak with Tjerk Wolsak RA or Sven Steijn RA today.

Receive tailored guidance and a fixed-fee proposal within 48 hours.

Request a Proposal → Call Direct Partner Line (+31 85 026 10 17)

Direct partner line: +31 85 026 10 17 • info@justaudit.nl • Hoofddorp & Harderwijk