According to the AFM Monitor, approximately 19,333 statutory audit opinions were issued in the Netherlands in 2019. However, which organizations received these opinions for which reports, and whether this information is publicly available, has not yet been systematically mapped. At the same time, there is a growing need for information about audit quality for the market as a whole. For financial statement users, policymakers, and other stakeholders, it is not always clear which audits fall under the Audit Firms Supervision Act (Wta) and thus under AFM oversight. In this descriptive article, we estimate the number of Wta audits and whether these are publicly accessible. Of all statutory audits, 18,311 opinions (95%) are publicly available through various sources, such as the Chamber of Commerce.
