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Independence rules for auditors

In Belgium, a registered auditor is permitted to provide non-audit services to audit clients, on condition that his independence is not impaired.  The services that an auditor cannot render have been specifically addressed in the legislation (see prohibited services).  In addition to these specific services, the auditor needs to comply with the "One to One rule" (see detail below), which is only applicable for quoted companies, companies that are legally required to prepare and publish consolidated financial statements and their subsidiaries.

Featured topics

  • Disclosure of auditor fees
    Read more on the requirements to disclose statutory audit fees and on the disclosure requirements for non-audit fees
  • The one-to-one rule for non-audit services
    Services other that the prohibited non-audit services are, in principle, permitted. However, for some companies the total fee for non-audit services cannot exceed the total audit fees ("1-to-1 rule").
  • Prohibited non-audit services & cooling-off period
    The Belgian statutory auditor and his/her professional partners or network worldwide are not permitted to perform certain prohibited non-audit services during the audit mandate at the audited company.

Related links

  • Statutory financial statements
  • Audit of statutory financial statements
  • Consolidated financial statements
  • Audit of consolidated financial statements
  • Applicable laws & references
  • Role of the auditor towards the works council
  • Anti-money laundering obligations
  • Independence rules for auditors
  • Special mission of the statutory auditor

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