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ARTICLE · 20 MAY 2021

Annual Accounts And Audit Requirements In The Netherlands

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When it comes to the period of year end, most of companies will come to the end of the fiscal year and prepare the financial results for the year in their annual financial report.

NetherlandsAccounting and Audit
Yuni Irawati Swart
Yuni Irawati Swart
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ABSTRACT

When it comes to the period of year end, most of companies will come to the end of the fiscal year and prepare the financial results for the year in their annual financial report. Over the years, and due to European Directives, the regulation and legislation with respect to the annual accounts in the Netherlands have increased significantly, in this regard the Netherlands offers a highly regulated environment for corporations, partnerships and privately owned businesses. The legal requirements relating to the annual accounts are included in Title 9 Book 2 of the Dutch Civil Code (DCC).

Key Words: Financial Statements in the Dutch Law, Publication of the Annual Accounts, Audit, Corona Pandemic, Dutch Emergency Act.

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