Foreign accountants who want to apply for a certificate of professional competence but have not yet sit the examinations in the Dutch code of conduct (i.e. aptitude test), also including Dutch law and rules and regulations with respect to the accountancy profession in the Netherlands can request a preliminary opinion from CEA whether their foreign accountancy qualifications will comply with the legal requirements as set out in article 54 Wab, paragraph 1, subsection a or b. The preliminary opinion has no legal effect regarding the issue of a certificate of professional competence by CEA later on.
In order to request a preliminary opinion from CEA the applicant has to fill in a form provided by CEA. For the preliminary opinion the applicant needs to supply CEA with the same information and documents that needs to be supplied with an application for a certificate of professional competence.
The preliminary opinion becomes invalid when either the legal requirements or the learning outcomes of the Dutch accountancy education programs change. The equivalence of a foreign accountancy education programs to the Dutch accountancy education programs is assessed at the time of the application.