Regulatory Alerts2026-04-16
Sharpening Focus on Cash Flow Statements Together
The Dutch Authority for the Financial Markets (AFM) issued this notice following an inspection of thirty listed companies and six audit firms, revealing that while most 2024 cash flow statements comply with IAS 7, recurring errors require targeted improvements. The regulator mandates that listed companies actively complete a provided self-assessment to implement concrete corrective measures, while audit firms must explicitly reflect on the findings and adapt their quality management and audit methodologies accordingly. The AFM will closely monitor compliance across the reporting and audit chain and may impose additional supervisory measures if stakeholders fail to adequately address the identified shortcomings.
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