Please note that this is a sample text.

SAMPLE INDEPENDENT AUDITOR’S ASSESSMENT STATEMENT

To: Client

We have reviewed the accompanying annual accounts 201X (or for a split financial year: for the year ended June 30th 201X) of … (name of entity/entities) at … (location of registered office). These annual accounts are comprised of the balance sheets at December 31st 201X (or for a broken financial year: June 30th 201X) and the profit-and-loss account for 201X with the notes, comprised of a summary of the applied principles for financial reporting and other explanatory information.

Responsibility of the management board

Management is responsible for the preparation and fair presentation of the annual accounts [optional: and for the preparation of annual reports, both] in accordance with Part 9 Book 2 of the Dutch Civil Code (BW). Furthermore, management (or other term, e.g. ‘the Board of Directors’) is responsible for such internal control as it determines necessary to enable preparation of annual accounts without deviations of material importance due to fraud or error.

Auditor’s responsibility

Our responsibility is the express a conclusion on the annual accounts based on our review. We conducted our review in accordance with Dutch law, including Dutch Standard 2400 ‘Opdrachten tot het beoordelen van financiële overzichten’. This requires that we comply with ethical requirements and plan and perform the review to obtain a conclusion as to whether the annual accounts are without deviation of material importance. A review in accordance with Dutch Standard 2400 provides limited assurance. The procedures performed in this context consisted primarily of obtaining information from management and other staff members of the entity, performing numerical analysis on the financial data and evaluation of the information obtained. The procedures performed in the context of a review engagement are substantially less extensive than those performed in the context of an audit engagement in accordance with Dutch auditing standards. Accordingly, we do not express an audit opinion.

Conclusion

Based on our review, nothing has come to our attention that causes us to believe that the annual accounts do not give a true and fair view of the size and composition of the financial position of … (name of entity/entities) at December 31st 201X (or for a broken financial year: June 30th 201X) and of its result for 201X in accordance with Part 9 Book 2 of the Dutch Civil Code (BW).

Place and date

Schreurs Accountants & Business advisors

… (auditor’s name)

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