5 results Consultatie Wet toekomst accountancysector gepubliceerd Op 9 juli 2021 is een consultatieversie van het voorstel voor de Wet toekomst accountancysector (het “Voorstel”) gepubliceerd. Het Voorstel bevat maatregelen die beogen de kwaliteit van wettelijke controles te verbeteren. Verplichte rapportering door accountants over fraude en continuïteit in de controleverklaring Aanleiding De onderwerpen “fraude” en “continuïteit” en de werkzaamheden die accountants verrichten rondom deze onderwerpen zijn zeer actueel. Audit firms and accountant's duty of care towards third parties The Dutch Supreme Court recently decided (ECLI:NL:HR:2019:744) that the standard for audit firms' and accountants' duty of care towards third parties is in essence no different than the general duty of care under Dutch tort law [...]. Liability of audit firms and accountants towards clients for non-performance of the assignment The Dutch Supreme Court recently ruled on a case concerning liability of an audit firm towards its client for non-performance of an assignment to provide what is termed a 'contribution statement' (ECLI:NL:HR:2019:1447). Contracts & Corona: force majeure and related topics The spread of the coronavirus may have some consequences that affect your ability to perform your obligations under your contracts, or your co-contractors’ ability to perform theirs. We provide some insight on a few pressing questions.
Consultatie Wet toekomst accountancysector gepubliceerd Op 9 juli 2021 is een consultatieversie van het voorstel voor de Wet toekomst accountancysector (het “Voorstel”) gepubliceerd. Het Voorstel bevat maatregelen die beogen de kwaliteit van wettelijke controles te verbeteren.
Verplichte rapportering door accountants over fraude en continuïteit in de controleverklaring Aanleiding De onderwerpen “fraude” en “continuïteit” en de werkzaamheden die accountants verrichten rondom deze onderwerpen zijn zeer actueel.
Audit firms and accountant's duty of care towards third parties The Dutch Supreme Court recently decided (ECLI:NL:HR:2019:744) that the standard for audit firms' and accountants' duty of care towards third parties is in essence no different than the general duty of care under Dutch tort law [...].
Liability of audit firms and accountants towards clients for non-performance of the assignment The Dutch Supreme Court recently ruled on a case concerning liability of an audit firm towards its client for non-performance of an assignment to provide what is termed a 'contribution statement' (ECLI:NL:HR:2019:1447).
Contracts & Corona: force majeure and related topics The spread of the coronavirus may have some consequences that affect your ability to perform your obligations under your contracts, or your co-contractors’ ability to perform theirs. We provide some insight on a few pressing questions.