Abbreviations used in this report

AFM

Authority for the Financial Markets

AQC

Assurance Quality Committee tekst

AQI

Audit

AQIC

Audit Quality Improvement Council

ARC

Audit Risk Committee

Bta

Dutch Supervision Accounting Organizations Decree (Besluit toezicht accountantsorganisaties)

DAB

Committee of European Auditing Oversight Bodies

CEO

Chief Executive Officer

CSRD

Corporate Sustainability Reporting Directive

CTA

Commission on the Future of Accountancy

DPP

Department of Professional Practice

EQCR

Engagement Quality Control Reviewers

ERM

Enterprise Risk Management

ESG

Environmental, social and governance

HR

Human resources

IAASB

International Auditing and Assurance Standards Board

IESBA

International Ethics Standards Board for Accountants

IFAC

International Federation of Accountants

IFRS

International Financial Reporting Standards

IFIAR

International Forum of Independent Audit Regulators

IG&H

Infrastructure, Government & Healthcare

ISQC

International Standard on Quality Control

ISQM

International Standard on Quality Management

IT

Information technology

KQCE

KPMG Quality & Compliance Evaluation

MCA

Committee on Accountancy Monitoring (MCA)

MFR

Mandatory Firm Rotation

NBA

Royal Netherlands Institute of Chartered Accountants (Koninklijke Nederlandse Beroepsorganisatie van Accountants)

NGO

Non-Governmental Organization

NPS

Net Promoter Score

OECD

Organization for Economic Cooperation and Development

PCAOB

Public Company Accounting Oversight Board

PIE

Public Interest Entity

QPR

Quality Performance Review

SDG

Sustainable Development Goal

SFDR

Sustainable Finance Disclosure Regulation

TCFD

Task Force for Climate-Related Financial Disclosures

VCM

Value creation model

ViO

Regulation on the independence of accountants in assurance engagements (Verordening inzake de onafhankelijkheid van accountants bij assurance-opdrachten)

WAB

Auditors’ Profession Act (Wet op het accountantsberoep)

Wta

Act on Supervision of Accountancy Organizations (Wet toezicht accountantsorganisaties)