Document background
The Board Resolution Appointment Of Auditor is a crucial corporate governance document used in the Netherlands when a company needs to formally appoint or reappoint its external auditor. This document is required under Dutch law, particularly for companies subject to statutory audit requirements. It's typically prepared following the recommendation of the Audit Committee (if applicable) and may require subsequent shareholder ratification. The resolution must comply with the Dutch Civil Code, Dutch Audit Firms Supervision Act, and for listed companies, the Dutch Corporate Governance Code. It includes essential details such as the auditor's credentials, independence confirmation, scope of services, and appointment duration. This document is particularly important for demonstrating proper corporate governance and compliance with regulatory requirements regarding auditor appointments.
