Regulatory Alerts2025-11-13
Sector in Focus 2025 – Accountancy and Reporting
The Dutch Authority for the Financial Markets (AFM) published the 2025 Sector in Focus report to provide the accountancy sector with insights derived from data reported by audit firms and the AFM's supervisory activities on issuer reporting. The document details general market developments, including the increasing market share of regular audit firms and a shift toward data-driven audit methodologies, while also analyzing quality assurance measures such as consultations, independence threats, and root cause analysis policies. Furthermore, the report highlights rising numbers of mid-term audit terminations due to adjusted size criteria and increased incident reporting, alongside specific findings on fraud and issuer reporting compliance.
Share