There are two types of accountants in the Netherlands, namely Accounting Consultant (AA) and Chartered Accountant (RA).
In order to become an accountant, you need to study a degree programme (at the higher professional education level or at university level) and to complete a follow-up trajectory. If all this is successfully completed, the accountant will be listed in the register and may use his/her title (AA or RA).
What is the difference between an Accounting Consultant (AA) and a Chartered Accountant (RA)? Good question!
An AA Accountant is mainly concerned with compiling financial statements and preparing tax returns, in particular for small and medium-sized businesses.
An RA accountant is mainly engaged in audit activities, often at large (international) companies.
Our office is an accounting firm managed by two AA accountants (Steven Karskens and Jeroen Lakerveld). Lakarsk is mainly engaged in compiling financial statements and preparing all tax returns. We do not provide statutory audits, but we do provide subsidy audits.
Lakarsk is affiliated with the Netherlands Organization of Accounting Consultants (Novak). Novak offers SME accountants (AA/RA) support both in the field of professional skills and with business questions. This cooperation enables us to continuously comply with all laws and regulations and to organize our processes as well as possible.
The Royal Netherlands Institute of Chartered Accountants (NBA)
The Royal Netherlands Institute of Chartered Accountants (NBA) is the organization established by law, inter alia, to promote the proper professional practice of its members (chartered accountants and accounting consultants).
Because of his or her crucial role in society, the accountant has a legally protected title. The NBA protects both titles that accountants are allowed to use (RA and AA) and promotes good professional practice. It does this by drawing up and enforcing clear rules of professional conduct and practice for all accountants, through testing and through continuing education. The professional organization monitors the quality of the accountancy profession and stimulates the development of the professional field.
For more information about the NBA, please see www.nba.nl.