A request for a certificate of professional competence follows a standard procedure that is described below. CEA has adopted policy rules regarding the issuing of certificates of professional competence.
Submit an application
An application must be submitted in either Dutch or English through an application form (inside EU/EEA or outside EU/EEA) provided by CEA and be accompanied by legalized copies of all relevant documentation. This application is a request from an interested party for an order by CEA (article 1:3 Dutch Administrative Law). An application must be dated and signed by the applicant. The application also has to state if the intended registration with the accountancy register (NBA) is for an AA-registration or an RA-registration and/or registration as a statutory auditor (AFM). A distinction is made in the application procedure for applicants with accountancy qualifications from within the European Union and from outside the European Union regarding the evidence they need to present to CEA. Foreign accountants with accountancy qualifications from within the European Union must also supply a standard statement from a competent authority from their home country. Applicants must, next to documents regarding their foreign accountancy qualification, always include the testimonials of the examinations in Dutch law and the professional code of conduct (i.e. aptitude test) with their application. You can download the documents you need at the end of this text.
Application procedure and criteria inside EU/EEA
Application procedure and criteria outside EU/EEA
An applicant must always sit the examinations in Dutch law and the professional code of conduct (i.e. aptitude test) with the NBA. For further information on the content of the examinations, possible exemptions and the organization we refer you to the NBA: by e-mail email@example.com or by phone +31203010290.
Learning outcomes Dutch law
Handling the application
CEA will confirm the submission of the application to the applicant. When the application is not complete, CEA will ask the applicant to complete the application within six weeks. If this opportunity is not used at all or not satisfactorily, CEA can decide not to handle the application on the ground that it is incomplete or reject the application. CEA will assess whether applications fulfill the legal requirements for a certificate of professional competence and may arrange to have an external advisory committee render advice about the application. An application is decided on within eight weeks following receipt of the application form, unless CEA defers its decision in writing, stating its reasons. If the application requires a follow up, because the application form has not been fully completed or not all required documents have been attached, then the decision period is deferred by operation of law.
An application form can be submitted to firstname.lastname@example.org or via Commissie Eindtermen Accountantsopleiding, P.O. Box 7984, 1008 AD Amsterdam (the Netherlands).
Issue of certificate of professional competence
CEA will issue a certificate of professional competence when an applicant meets all legal requirements. With the certificate of professional competence an applicant can apply for membership to the NBA.
The applicant may lodge an objection to this decision with CEA. Download the objection procedure.
If you disagree with the decision taken by CEA concerning your objection, you may, within six weeks after the date at which the decision was sent, lodge an appeal with the Trade and Industry Appeals Tribunal (in Dutch: College van Beroep voor het bedrijfsleven), P.O. Box 20021, 2500 EA The Hague. A notice of appeal must comply with the requirements listed in article 6:5 of the General Administrative Law Act. A registry fee will be charged for the handling of a notice of appeal.