Auditor s report on XBRL-based financial statements in the Netherlands. November 6, 2015
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1 Auditor s report on XBRL-based financial statements in the Netherlands November 6, 2015
2 About me Experience: present Thauris : Managing director present Logius: Consultant to SBR program PwC : Senior Manager Sebastiaan Bal s.bal@thauris.nl Academic background: Master of Laws in Financial Law Master of Science in Auditing Registered Auditor in the Netherlands November 6, 2015 Auditor s report on XBRL-based financial statements 2
3 Brief overview of financial reporting in the Netherlands companies Statutory financial statements based on Dutch GAAP or IFRS Mandatory to submit the financial statements to the business register within 12 months after year-end Medium and large-sized companies are also required to submit an auditor s report of an independent auditor accompanying the financial statements Financial statements will have to be submitted using SBR November 6, 2015 Auditor s report on XBRL-based financial statements 3
4 What is SBR? Standard Business Reporting is the standard for the digital exchange of business reports. SBR applies international open standards, including XBRL and web services in a way that enables a high degree of automation within the business reporting process; from data gathering and transfer to validation and (pre)processing. It makes the business reporting chain more efficient and effective and delivers substantial benefits to all participants in the reporting chain. SBR means standardization on multiple levels November 6, 2015 Auditor s report on XBRL-based financial statements 4
5 Concept of SBR in the Netherlands November 6, 2015 Auditor s report on XBRL-based financial statements 5
6 SBR mandate fast approaching SBR will be the only available channel to submit financial statements to the business register in the Netherlands over: FY2016 Small-sized companies FY2017 Medium-sized companies FY2019 Large-sized companies (including listed companies) XBRL instance document = financial statements. XBRL replaces the paper-based filings! Essential to be able to provide an auditor s report on the financial statements in XBRL format November 6, 2015 Auditor s report on XBRL-based financial statements 6
7 Auditor s report on XBRL-based financial statements Discussions on assurance over XBRL-based financial statements started way back in 2003 however, no real outcome or methodology November 6, 2015 Auditor s report on XBRL-based financial statements 7
8 Designing a methodology Started a project in 2013 to design a methology Design principles: Integrated solution for creating, signing and publishing auditor reports and financial statements Initially intended for report-level assurance, but able to evolve towards supporting data-level assurance Flexible structure to support future modifications in the structure of auditor s reports Enables hybrid forms of assurance over one report Applicable for all types of reports, as well as for use outside the Netherlands and SBR November 6, 2015 Auditor s report on XBRL-based financial statements 8
9 Three pillars of the methodology 1. Taxonomies 2. Signing & linking 3. Presentation (true and fair view) November 6, 2015 Auditor s report on XBRL-based financial statements 9
10 1. Taxonomies GAAP reporting taxonomy Financial statements in XBRL format Auditor s report taxonomy Auditor s report in XBRL format Characteristics: Auditor s report also in XBRL format Separation between financial statements and auditor s report due to ownership of the documents Two different taxonomies as the basis for these instance documents November 6, 2015 Auditor s report on XBRL-based financial statements 10
11 2. Linking & signing Requirements (based on SBR framework): Use of electronic signatures to sign the auditor s report Use of a professional PKI certificate (issued only to certified auditors) to sign the auditor s report Ensure an irrefutable link between the financial statements and the auditor s report Use of XAdES (XML Advanced Electronic Signatures) as specification for the electronic signatures November 6, 2015 Auditor s report on XBRL-based financial statements 11
12 2. Linking & signing Financial statements in XBRL format XAdES signature file reference/hash Signature policy Audited part hash hash Auditor s report in XBRL format PKI professional certificate November 6, 2015 Auditor s report on XBRL-based financial statements 12
13 2. Linking & signing Validations performed when submitting documents: Completeness check (2x XBRL; 1x XML) XBRL validity check XML validity check Signature validation (integrity of signature) Certificate validation (authenticity of auditor) November 6, 2015 Auditor s report on XBRL-based financial statements 13
14 3. Presentation Present the financial statements in a consistent (human readable) manner in accordance with laws and regulations as well as commonly used reporting models supporting a true and fair view opinion Present the auditor s report in an ISA consistent and human readable manner Use the taxonomy to provide all the relevant presentation requirements November 6, 2015 Auditor s report on XBRL-based financial statements 14
15 Current status Pilot succesfull in 2014 Implementation on-going Submitting financial statements accompanied by the auditor s report is already (technically) possible Auditor s guidance is currently in development November 6, 2015 Auditor s report on XBRL-based financial statements 15
16 Horseless carriage November 6, 2015 Auditor s report on XBRL-based financial statements 16
17 End Thank you for your attention Questions? November 6, 2015 Auditor s report on XBRL-based financial statements 17
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