Accountants en inzagerecht

Article by Xander van Leeuwen – External auditors and document disclosure

February 2, 2023 Publications

Xander van Leeuwen wrote the following article on external auditors and document disclosure for Wolters Kluwer’s ‘Leidraad voor de accountant voor middelgrote en kleine accountantsbureaus’. In this article he discusses the civil-law grounds for document disclosure, the role of disciplinary proceedings in this respect and – based on practical examples – the position of an external auditor who is requested to disclose information by his client, a liquidator or third parties. The article concludes with some recommendations for use in everyday practice. 

Read the publication here