Working Methods

The quality management system at accountants’ offices is supervised by means of so-called Periodical Preventative Supervision. During this supervision, a supervisory team consisting of at least two AA Accountants visits the offices. In doing so, they not only examine whether there are good working procedures but also whether these are observed in practice and have the desired effect.

Following the results of this supervision, the Oversight Board pronounces judgment on the quality management system used. Should the Oversight Board have reason to believe that the quality management system is inadequate, the Oversight Board will finally submit its findings to the disciplinary judge in the form of a complaint. If the complaint is considered justified, the disciplinary judge can order disciplinary action which (in the worst case) can lead to a person being dismissed from the profession of accountant.

In addition to Periodical Preventative Supervision, the Oversight Board carries out investigations if there is a suspicion that the professional standards for AA Accountants are not being sufficiently observed. This may involve such aspects as the observing of professional regulations and rules of behaviour, or rules relating to permanent education. If the Oversight Board concludes that the accountant has acted in conflict with the professional standards, it will submit a complaint against the accountant concerned to the disciplinary judge.

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