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Wat controleplichtige ondernemingen hebben te vrezen van de regelgeving voor, en het toezicht op, accountants(organisaties)

Wat controleplichtige ondernemingen hebben te vrezen van de regelgevi

Wat controleplichtige ondernemingen hebben te vrezen van de regelgeving voor, en het toezicht op, accountants(organisaties)

23.07.2019 NL law

‘Accountant is angsthaas geworden’, zo kopte de voorpagina van het FD van 26 augustus 2016, om vervolgens op de vervolgpagina’s te benadrukken dat er bij controleplichtige ondernemingen heimwee zou bestaan naar de accountant als ‘sparringpartner’. 

Een zinvol gesprek met de accountant zou steeds lastiger zijn geworden, omdat accountants zich te veel bezig zijn gaan houden met (de naleving van) wet- en regelgeving en controledossiervorming en te weinig met het zelfstandig vormen van een professioneel oordeel over de administratieve organisatie, en interne controle en de verslaggeving van de gecontroleerde onderneming. In deze bijdrage staan Steven Hijink, Luuk van de Sandt en Lars in 't Veld stil bij de vraag wat controleplichtige ondernemingen merken – mogelijk zelfs hebben te vrezen – van de (toegenomen) wet- en regelgeving voor, en het (geïntensiveerde) toezicht op, accountants(organisaties).

Dit artikel is gepubliceerd in het Tijdschrift voor de Ondernemingsrechtpraktijk 2019/2, p35-40.

Lees de volledige publicatie.

Team

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