Public Company Accounting Oversight Board (PCAOB) · Netherlands

EY Accountants B.V.: fine by Public Company Accounting Oversight Board (PCAOB)

Audit or matter: None (firm conduct, training test answer sharing)

What the regulator found

The PCAOB found that from 2018 to 2022 hundreds of professionals at the firm, including partners, engaged in improper answer sharing on mandatory training tests and that the firm's quality control system "failed to evaluate appropriately and monitor the risk of improper answer sharing." The firm consented without admitting or denying the findings, was censured and agreed to improve its quality control policies. The PCAOB said the Dutch AFM separately imposed intensive supervision measures.¹

Status: Final¹

Sources

1. Public Company Accounting Oversight Board, PCAOB Imposes Fines Totaling $8.5 Million on Netherlands Member Firms of Deloitte, PwC, and EY After Widespread Exam Misconduct (25 June 2025)