Cover IMF Staff Country Reports
Kingdom of the Netherlands-Netherlands: Financial Sector Assessment Program:: Technical Note-Securities Supervision-Selected Issues Regarding the Regulators, Auditor Oversight, and Collective Investment Scheme Management
Author:
International Monetary Fund. Monetary and Capital Markets Department
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Series:
IMF Staff Country Reports
Volume/Issue:
Volume 2017: Issue 091
Language:
English
Publication Date:
13 Apr 2017
DOI:
https://doi.org/10.5089/9781475593914.002
ISBN:
9781475593914
ISSN:
1934-7685
Pages:
77
Keywords:
ISCR; CR; audit firm; fund manager; UCITS fund; investment fund; risk management; quality-control system; management company; open-end fund; unit trust; business operation; audit client; Auditing; Compliance audit; Mutual funds; Financial sector stability; Audit standards and procedures; Global; Europe
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This Technical Note discusses the findings and recommendations of the Financial Sector Assessment Program for the Netherlands regarding auditor oversight, collective investment fund management, and regulatory issues. The legal regime and the day-to-day supervision activities conducted by the Netherlands Authority for the Financial Markets and the Dutch central bank are extensive and consistent with international expectations. The approach to the supervision of the small but growing crowd-funding sector strikes a fair balance between enhancing innovation and protecting investors. The Dutch regime for audits and auditor oversight also complies with the expectations of the International Organization of Securities Commissions and appears to work well in practice.
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Cover IMF Staff Country Reports
IMF Staff Country Reports
ISSN:
1934-7685
Publisher:
International Monetary Fund
Volume 2017: Issue 091