Compliance accountability: current state of affairs

Since financial year 2023, the board of mayor and aldermen has been required to include a compliance accountability statement in the annual accounts. The board itself assesses whether financial management actions were performed lawfully and reports on this with its own statement. The auditor no longer primarily audits compliance itself, but instead verifies the soundness of the compliance accountability.

Revised Guidance 1152

The NBA is revising Guidance 1152 on 'Compliance Accountability'. The draft guidance was consulted in September/October 2025 and is expected to be finalised in December 2025. The revised guidance provides clearer frameworks for auditors when assessing the board's compliance accountability.

BBV Compliance Framework Note 2025

The BBV Committee will publish a compliance framework note in autumn 2025, providing municipalities with guidance on how to structure their compliance accountability. The note pays particular attention to the delineation of compliance errors and the reporting thresholds municipalities should apply.