NBA Audit Change Agenda: progress on quality improvement
Published on 1 July 2025
The NBA publishes the annual progress of the Audit Change Agenda, the multi-year programme for improving audit quality in the public interest. In 2025, significant steps were taken in areas including standardisation, training and transparency.
The NBA Audit Change Agenda is the multi-year programme through which the accountancy sector gives effect to the recommendations of the Committee on the Future of the Accountancy Sector (CTA) and the expectations of legislators, regulators and society. The agenda focuses on structural quality improvement of statutory audit in the public interest.
Progress in 2025
Significant steps were taken in 2025 across multiple tracks of the Change Agenda. The entry into force of the new quality management standards (NVKM/SKM), the publication of HRA 2025 and the introduction of AQIs for OOB firms are concrete results. New standards on going concern and fraud were also put out for consultation.
Strategic agenda 2026
The NBA Faculty published signals and recommendations for the 2026 strategic agenda in July 2025, addressing themes such as the digitalisation of audit, sustainability reporting (CSRD) and the accountancy labour market. The NBA expects these themes to play a prominent role in the further professionalisation of the profession in the coming years.
Source: https://www.nba.nl/over-de-nba/veranderagenda-audit/tijdlijn/
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