Independent financial audits
IUS is a specialized accounting firm licensed by AFM.
Statutory, voluntary and complex financial audits delivered by certified financial auditors (RA).
IUS is a specialized accounting firm licensed by AFM. Statutory, voluntary and complex financial audits delivered by certified financial auditors (RA).
Independent thinking.
Senior-level execution.
Clear reporting.
The foundation of our audit quality
Certified financial auditors, structured methods and straightforward communication.
AFM license
Officially recognized and registered with the Dutch Authority for the Financial Markets (AFM).
Independent & reliable
Objective audits with a focus on quality and integrity.
Efficient thanks to technology
Modern audit software for effective control.
Specialist expertise
Engagement teams led by certified financial auditors (RA) with Big-4 backgrounds.
Our services
Financial audit
IUS is an AFM-licensed audit firm delivering statutory, voluntary and complex financial audits led by certified financial auditors (RA), combining senior expertise, clear reporting and a tailored approach to each engagement.
Audit exemptions
(Art. 403 & 408 Book 2 DCC)
We advice companies on audit exemptions, providing technically robust assessments, clear conclusions and advice on compliant filings aligned with your group structure.
About us
IUS delivers financial audits that help strengthen trust with suppliers, banks, investors and other stakeholders. Our team works with independence, clarity and a structured approach grounded in professional standards.
Contact us
Do you have questions or want to discuss your audit requirements?
Our team is available for direct guidance and next steps.
Our services
Statutory, voluntary and complex financial audits delivered by certified financial auditors (RA).
Financial audit
In the Netherlands, statutory audits must be performed by an AFM-licensed audit firm. IUS delivers statutory, voluntary and complex financial audits led by certified financial auditors (RA), combining technical depth, independence and a pragmatic approach tailored to your organization.
What an audit delivers
Independent assurance on financial statements
Credibility towards investors, lenders and regulators
Insight into financial reporting and key risk areas
Clear conclusions supported by documented evidence
Direct communication with senior audit professionals
Statutory audit requirements
A statutory audit is mandatory when a company meets at least two of the following criteria for two consecutive years:
Total assets exceeding €7.5 million
Net turnover exceeding €15 million
Average number of employees exceeding 50
Exemptions
(Art. 403 & 408 Book 2 DCC)
Many companies wonder whether they can benefit from the exemptions in the Dutch Civil Code.
We advice and guide on both exemption schemes.
Article 403 Book 2 DCC
Audit exemption for subsidiaries
A subsidiary can be exempted from the obligation to prepare consolidated financial statements under certain conditions.
Main conditions:
Parent company declares joint and several liability
Inclusion of the exemption in the financial statements
Filing of the parent company (EU/IFRS compliant consolidated statements)
Article 408 Book 2 DCC
Audit exemption for intermediate holdings
An intermediate holding company can be exempted from the consolidation obligation under conditions if it is itself consolidated by a higher parent company.
Main conditions:
Consolidation in higher parent company
Mention of the exemption (parent's EU/IFRS compliant consolidated statements)
Filing of consolidated financial statements (EU/IFRS or equivalent)
Not sure if an exemption applies to your structure?
We can assess your situation and guide you through a compliant filing.
About IUS
At IUS, we believe that statutory audits are more than just an obligation.
A good audit builds trust with suppliers, banks, investors and other stakeholders.
Mission
We deliver audits that add value with an eye for risks and opportunities, so your organization can move forward.
Vision
A good audit builds trust with suppliers, banks, investors and other stakeholders.
Quality
Independence, expertise and transparency are central to everything we do.
Our approach
IUS was founded to deliver financial audits at the highest professional standard, combining technical depth, independence and a pragmatic mindset. We work with our clients through direct communication and mutual respect, ensuring an efficient and constructive audit process.
We believe that high-quality audits require more than technical compliance; they depend on professional judgement, independence and clarity. Our approach is designed to produce outcomes that are robust, transparent and meaningful for management, investors and regulators alike.
Our team
A dynamic team of Dutch certified financial auditors (RA).
Contact us
Have questions or want to discuss your audit requirements? Our team is available for direct guidance and next steps.
Our process
Our audit approach is designed to combine quality, efficiency and transparency.
1
Scoping and planning
We define scope, timelines and key risk areas together with management.
2
Execution
Audit procedures are performed by experienced professionals using structured methodologies and secure digital workflows.
3
Communication
Findings are discussed clearly and promptly, ensuring no surprises at completion.
3
Completion
We issue well-substantiated reports supported by documented conclusions.
1
Scoping and planning
We define scope, timelines and key risk areas together with management.
2
Execution
Audit procedures are performed by experienced professionals using structured methodologies and secure digital workflows.
3
Communication
Findings are discussed clearly and promptly, ensuring no surprises at completion.
4
Completion
We issue well-substantiated reports supported by documented conclusions.
Why choose
IUS?
Certified expertise
Each engagement is led by a certified financial auditor (RA) responsible for quality, judgement and reporting.
Disciplined execution
We apply a structured methodology to ensure consistent quality and dependable conclusions.
Objective approach
Independence and professional scepticism form the foundation of every audit we perform.
Transparent reporting
Our reports and communications are clear, concise and supported by documented findings.
Contact us
We are available to discuss your situation and provide a clear proposal
Contact us
Contact us to discuss your audit requirements or request an initial consultation. We are available to answer questions and discuss your organization’s needs.
IUS Statutory Audits Coop U.A.
Amstelveen (HQ)
Stroombaan 6-8
1181 VX Amstelveen
Amsterdam
Herengracht 493
1017 BT Amsterdam
Phone
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