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Peculiarities of the auditing profession in the Netherlands

№8(2012)

Edward de Kubber
Position: Partner
Company: Accountants en Adviesgroep Rijkse www.aar.nl
Education: HEAO-Be in Vlissingen (1982-1985), NIVRA (1986 – 1991), Erasmus University (1991 – 1994)
Additional professional certificates, titles: MSc
Hobbies: management audit soccer

1. Why did you decide to become an auditor? What do you particularly like about this profession?
To be honest, it was not my own choice. I started working at the internal audit department of the Rabobank.
To get this job it was necessary to start with the NIVRA –study
2. How long and where did you learn, get experience to obtain this title of auditor (5 or 10 years)?
I first did three years HEAO-Be in Vlissingen (1982-1985). After this I started to study NIVRA (1986 – 1991).
I went to school in the evenings and weekends. In 1991 I switched to the Erasmus University. I finished my study in 1994.
3. How often do you go through courses, seminars to enhance your skills? Is it a mandatory requirement and how often it is necessary to undergo the training?
We have to obtain 40 points per year (PE-points). 1 point averages 1 hour of study.
This is mandatory. Some courses are free to choose, some courses are mandatory.
4. Are you a member of ACCA? Does one have to be a member of ACCA to obtain a title of auditor in your country?
No, I am no member of ACCA. This is not necessary in our country.
5. Do you have MBA or other certificates?
A “registeraccountant” in Holland obtains the title MSc.
6. Do you think it is possible to study for the whole life or there is a special age for it?
I think it is possible and necessary to study your whole life. Our job is subject to so many changes that it is not possible to stop studying.
7. What is your motivation in your work?
I like my job. I want to help people with their business.
8. How usually do you spend your working day? What does it start with and how it ends?
I start at 8.15 and quit at 17.45. I start reading new mails. I close writing down what I must do the next day.
9. Do you pay attention to your personal goals? Do you write the goals on paper?
This is very dif ficult but also very necessary. Due to the workload in our profession it is dif ficult to pay attention
to your personal goals. Therefore it is good to write them down. I do it.
10. How is the profession of auditor perceived by the society in your country? Is it a certain status, image?
Yes it is a certain status image. It is highly perceived and appreciated. People think auditors are “boring people”.


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