A registration with the AFM is needed to provide audit reports concerning the annual or consolidated accounts of a company incorporated outside the European Union or the European Economic Area whose transferable securities are admitted to trading on a regulated market in the Netherlands.

Form H: applicable if the audit client is not located in one of the third countries to which the European Commission has granted a transitional period and the third-country audit entity applies for registration. This form should be downloaded from this website, filled in electronically, and sent to the AFM via e-mail and by post

Form I: applicable if the audit client is located in one of the third countries to which the European Commission has granted a transitional period and the third-country audit entity applies for registration. This form should be downloaded from this website, filled in electronically, and sent to the AFM via e-mail and by post

The application will be handled by the AFM in 12 months.

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The AFM charges costs for processing the application for registration as a third country audit entity. These registration fees have been determined by ministerial order [‘Regeling toezichtskosten Wet toezicht accountantsorganisaties’].

The registration fees for application for registration as a third-country audit entity will be due in two terms:

1. A registration fee for the receipt and initial processing of the application for registration as a third country audit entity. This registration fee amounts to €850 and will be invoiced upon receipt of the application for registration by the AFM.

2. A registration fee for the assessment of the application for registration as a third country audit entity. This registration fee amounts to €3,650 and will be invoiced when the AFM commences with the assessment of the application for registration as a third-country audit entity.

Furthermore, a fee is due per integrity test that is performed for each of the applicant’s (co-) policymakers. This fee amounts to €1,200 per integrity test and will be invoiced in the second term.

You can send the forms electronically. Also you need to send a signed copy by post.

The link below leads to the page with the Forms H and I.

Registration forms third countries 

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