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Audit of NOW statements

Accountantsverklaring NOW afrekening

Zoals u op onze website kunt lezen, kan de NOW 1 met ingang van 7 oktober worden afgerekend. Inmiddels zijn vanuit het UWV en onze beroepsorganisaties de werkzaamheden die moeten worden verricht bekend. Wij kunnen u op de volgende manieren ondersteunen bij het indienen van de definitieve afrekening van NOW 1

  • Maken controle berekening van de te verkrijgen definitieve subsidie
  • Verstrekken derdenverklaring of accountantsverklaring bij de afrekening in de format die het uwv voorschrijft

De rekenmodellen van onze beroepsorganisatie SRA zijn een stuk gedetailleerder dan die van het UWV. Voor de controle van de afrekeningen werken wij met eveneens door onze beroepsorganisatie voorgeschreven modellen. Wij sturen u een lijst met op te leveren stukken op basis waarvan de controle zo efficiënt mogelijk kan verlopen. In verband met de Covid kunnen alle werkzaamheden op afstand geschieden.

In English:

Audit of NOW statements

As of October 7th, the declaration of the NOW 1 subsidies can be finalized, meaning that companies can claim the remaining 20% of the subsidy (maximum 90% of the wages) by filing a request for final settlement. Based on the height of the advance or the actual claim this statement needs to audited with either ‘limited assurance’, ‘reasonable assurance’ , an assurance related engagement, or, for advance amounts between € 20,000 and € 100,000, the final settlement needs to be accompanied with a ‘third party statement’. Below € 20,000 companies can file without any involvement of an auditor or other third party.


The type of audit statement is dependent on the advance on the one hand, but also if the company qualifies under civil law for having the annual accounts audited.


 We can assist you with the following:

  • Check your calculations on the final claim under NOW;
  • Provide third party statements
  • Audit of the final settlements


We work with the (standard) protocol of NBA and SRA, which comply with the requirements of UWV, who is responsible for the pay out of the NOW subsidies.

Note that although the NOW is presented as ‘simple’, in practice it appears to have it complexities, like if you need to look at turnover on a group or individual level, one off payments that are exempt when calculating the final settlement, the start up of new business in the referral period etc.


If you have any questions or if an audit statement is needed or if you are looking for an auditor for the NOW settlement, you can always contact us. We are centrally located with only a 20 minute drive from Schiphol Airport.

For more information on our English services you can click here.

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