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Featured topics

  • Statutory financial statements
    Which companies need to prepare and file statutory financial statements in Belgium?
  • Audit of statutory financial statements
    Which companies need to appoint a statutory auditor in Belgium?
  • Consolidated financial statements
    Which companies need to prepare and file consolidated financial statements in Belgium?
  • Audit of consolidated financial statements
    Which companies need to have their consolidated financial statements audited in Belgium?
  • Applicable laws & references
    The rules in Belgium for the bookkeeping, and the preparation and filing of statutory and consolidated financial statements are ruled by the following laws and implementing decrees:
  • Role of the auditor towards the works council
    Which companies need to appoint an auditor for their works council?
  • Anti-money laundering obligations
    Belgian law and the third European directive oblige auditors in Belgium to cooperate with the authorities against money laundering and terrorist financing.
  • 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.
  • Special missions of the statutory auditor
    Click one of the following links for a full overview of all special mission for which a statutory auditor must be appointed.