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Professional Practice Department

Improving services by investing in professional expertise, that’s the battle cry of our Professional Practice Department (PPD). Gaining expertise is the main driver for professionals. As well as quality assurance, this department also provides operational support, both for reporting and for auditing within an integrated audit concept. We beat a path towards continuing professionalisation with an impressive capability in the SME segment. Our company’s strength lies in the content of the service we provide and our contact with clients.

The introduction of the Dutch Accounting Organisations (Supervision) Act [Wet toezicht accountantsorganisaties] (WTA) and the Accounting Organisations (Supervision) Decree [Besluit toezicht accountantsorganisaties] (BTA) has tightened up the quality system and the independence rules considerably. The BTA further develops the rules laid down in the WTA. Accountants must have a proper internal quality control system that conforms to the generally accepted standards for professional practice. In this connection, a public accountant also has to comply with the rules governing the profession (VGBA, ViO and NV COS).

The WTA lays down a large number of rules relating to the quality of the work done, divided into services in the form of assurance engagements (audit, assessment and other assurance engagements) and related engagements (compilation engagements and carrying out specifically agreed work) and other engagements. PPD also participates in committees in our professional organisation, the Association of Dutch Accountants (NBA), as well as internationally within our own organisation, RSM International.

The guidelines arising from the above regulations not only apply to accountants and audit assistants, they also apply to some extent to tax advisers, payroll staff and even to our support staff. For the rest, PPD also focuses on our tax adviser colleagues through the distribution of our own tax handbook. An important medium in this regard is our shared intranet, RSMNet, the distribution centre for knowledge. PPD ensures compliance with all of the above. In conclusion, as a combined accountancy organisation and tax advice practice intend to be and remain in full control of professional practices.

Quality procedure
The improvement of quality and culture within the audit profession gets a lot of attention from the media, politics and the profession itself. Within RSM quality and culture  have always been a  priority and therefore RSM has energetically started  to introduce and implement measures within the offices to bring the quality and culture to the next level.  The report ‘In public interest’; it can really be better’ plays a central role herewith.