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).
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.
Collegiaal Overleg Initiation
We formally contact the retiring audit partner to request professional clearance and review prior year working papers.
Opening Balance Validation
We verify opening balance carry-forwards and accounting policies early, eliminating year-end audit adjustments.
Early Interim Alignment
We schedule interim walkthroughs in Q3/Q4 so our team is fully familiar with your systems before closing begins.
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.
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.
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.
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.
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.
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.
Why Forward-Thinking Mid-Markets Choose Just Audit
Compare our partner-led, cloud-native model against traditional Big Four and local accounting firms.
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.
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.
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.
Speak with Sven Steijn RA or Tjerk Wolsak RA confidentially.
Direct line: +31 85 026 10 17 • info@justaudit.nl