Seamless Transition Protocol

Switching to Just Audit:
A Smooth, Governed Handover

Everything you need to know about switching from a Big 4 or traditional accounting firm to Just Audit under Dutch professional rules (NVKS).

Full Adherence to NVKS Rules • Respectful Collegial Clearance
Just Audit
AFM Licence 13020177
Official Licence to conduct Statutory Audits under Dutch Law
Transition Protocol

How We Manage the Handover Seamlessly

Switching auditors in the Netherlands is governed by clear professional standards (NVKS). We handle collegiaal overleg with the previous auditor respectfully and coordinate the transfer of opening balances without burdening your internal staff.

Legal Basis NVKS Professional Code
Previous Auditor Formal collegiaal overleg handled by Just Audit
Opening Balance Work Structured opening balance audit review
Timing Best initiated in Q2 or Q3 before year-end
Request Transition Consultation →
01 Protocol

Collegiaal Overleg Initiation

We formally contact the retiring audit partner to request professional clearance and review prior year working papers.

02 Balances

Opening Balance Validation

We verify opening balance carry-forwards and accounting policies early, eliminating year-end audit adjustments.

03 Onboarding

Early Interim Alignment

We schedule interim walkthroughs in Q3/Q4 so our team is fully familiar with your systems before closing begins.

03 / WHY JUST AUDIT • SEAMLESS TRANSITION

Switching auditor, without business friction.

Changing your statutory audit firm is a standard corporate right under Dutch law. Just Audit coordinates directly with your prior auditor under NBA professional guidelines, ensuring zero disruption to your finance team.

01 Week 1

Scoping & Fixed-Fee Commitment

We examine your corporate structure, accounting system, and statutory obligations. You receive a fully transparent fixed-fee quote and direct engagement agreement with 2 designated RA partners.

02 Week 2 – 3

Professional Handover (Standaard 510)

We handle all formal communication with your previous audit firm under NBA professional rules (VGC & Standaard 510). We inspect opening balance dossiers, prior audit findings, and transition files without taxing your internal team.

03 Week 3 – 4

Digital Ledger & ERP Ingestion

Direct digital integration with your systems (Exact, AFAS, NetSuite, Twinfield, SAP). We ingest complete sub-ledgers and trial balances securely, eliminating hundreds of manual document requests.

04 Q4 – Year-End

Interim Audit & Year-End Delivery

We execute interim audit testing in October/November, identifying any technical issues early. Year-end closing proceeds smoothly, leading to timely issuance of the signed statutory auditor’s report.

REGULATORY GUARANTEE

Replacing an auditor is your legal right under Dutch law.

Dutch corporate law (Book 2 BW) and NBA rules strictly govern auditor handovers. The previous audit firm has a professional obligation to cooperate collegially. Just Audit manages the entire dialogue.

Comparative Superiority • The Just Audit Edge

Why Forward-Thinking Mid-Markets Choose Just Audit

Compare our partner-led, cloud-native model against traditional Big Four and local accounting firms.

THE MODERN STANDARD

Just Audit B.V.

AFM-licensed statutory audit practice built for mid-market efficiency.

  • ✓ Partner Continuity: Guaranteed senior RegisterAccountant leads your file year after year.
  • ✓ Transparent Fixed Fees: All-inclusive proposals with zero surprise billing overages.
  • ✓ Cloud-Native Speed: 100% ledger testing via Caseware API eliminates paper binders.
  • ✓ Rapid Response SLA: Guaranteed 24-hour partner response on technical questions.
Request Proposal →

Traditional Big Four

Global brand designed for public multinationals, not mid-market BVs.

  • ✕ High Junior Turnover: New trainees rotate onto your file every year.
  • ✕ Unpredictable Invoicing: Regular out-of-scope surcharges and rate inflation.
  • ✕ Bureaucratic Process: Slow internal sign-off committees delay opinions.
  • ✕ Low Partner Access: Lead partner appears only for final sign-off.
High overhead costs passed on to clients

Local Accounting Practice

Small generalist practice handling tax, bookkeeping, and small compilations.

  • ✕ No AFM License: Cannot legally sign statutory audits under Art. 2:393 BW.
  • ✕ Manual Paper Sampling: Lacks enterprise audit automation tools.
  • ✕ Limited Group Scope: Cannot handle complex international ISA 600 audits.
  • ✕ Capacity Constraints: Vulnerable to key-person absences.
Restricted to micro and small exemptions
Considering Switching Auditors?

Speak with Sven Steijn RA or Tjerk Wolsak RA confidentially.

Direct line: +31 85 026 10 17 • info@justaudit.nl

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