Auditing company Klaver-Stuyver VOF attaches great importance to satisfied customers and employees. We therefore always work on the quality of our services. If you are nevertheless dissatisfied with one of our employees, with our services or with any aspect of our organization, we invite you to let us know as soon as possible. This is possible without jeopardizing your legal position. We take your comments very seriously and, where desirable, we look for a suitable solution with you.

Because we take your complaint seriously, we have prepared a complaints procedure for this.

Complaints procedure

Article 1

  1. Anyone who wishes to complain about the way in which an employee of auditing company Klaver-Stuyver has behaved towards him in the exercise of his profession can submit a written complaint about this to the management without risk of legal status.
  2. Anyone who wants to complain about suspected irregularities inside or outside the auditing company can submit a complaint about this in writing to the management without risk of legal status.
  3. If the complaint relates to the way in which an auditor has behaved towards the complainant in the exercise of his profession, the complainant may also choose to submit his complaint to the NBA Complaints Committee.
  4. A complaint within the meaning of this complaints procedure cannot exclusively concern the amount of an invoice.

Article 2

The management is responsible for the careful and proper handling of written complaints.

Article 3

  1. The complaint is signed and contains at least:
  1. the name and address of the complainant;
  2. the name of the employee whose conduct the complaint relates to;
  3. the date;
  4. description of the behavior against which the complaint is directed;
  5. the complaint worthiness of the conduct.

2. If the complaint is made in a foreign language and a translation is required for proper handling of the complaint, the complainant will arrange for a translation.

3. The complaint may also contain a proposal for settling the complaint.

Article 4

The employee who receives a written complaint must immediately forward this to the management.

Article 5

  1. The management confirms receipt of the complaint in writing within five working days.
  2. The acknowledgment of receipt must state:
  1. the settlement period;
  2. the further procedure;
  3. the contact person;
  4. the ability to be heard or not.

3. The management sends a complaint for processing of which apparently another authority is competent to that authority without delay while simultaneously informing the complainant.

4. The management sends a complaint that is not intended for him and is not forwarded, back to the complainant as soon as possible. The cover letter states the reason for the return.

Article 6

If the complaint relates to the behavior or shortcomings of one of the members of the management, this complaint will be handled by the other member of the office

Article 7

  1. The management is not obliged to handle the complaint:
  1. if it relates to conduct that has been or has been subject to the opinion of the complaints committee of the professional organizations or a complaint body of another audit firm or audit firm by submitting a complaint;
  2. if it relates to professional conduct that took place more than three years after it was established or more than six years before the complaint was submitted;
  3. if it relates to conduct that has been or has been subject to the judgment of the audit firm as a result of the submission of a complaint;
  4. as long as a criminal investigation by order of the public prosecutor or a prosecution is ongoing with regard to the conduct to which the complaint relates, or if the conduct is part of the investigation or prosecution of a criminal offense and regarding that fact an investigation by order of the public prosecutor or a prosecution is underway.

2. The management will not process a complaint if any requirement for handling complaints set out in the complaints regulations is not met, provided that the complainant has had the opportunity to rectify the omission within a period set for this purpose.

3. The management will inform the complainant in writing as soon as possible but no later than four weeks after receipt of the complaint that the complaint will not be processed.

Article 8

  1. The management shall give the complainant and the employee whose conduct the complaint relates to the opportunity to be heard.
  2. Hearing can be dispensed with if the complaint is clearly unfounded.
  3. A report is made of the hearing.

Article 9

  1. The management will process the complaint as quickly as possible, but no later than within eight weeks
  2. The period is suspended from the day on which the complainant is requested to rectify an omission as referred to in Article 7, second paragraph, of these complaints regulations, until the day on which the omission has been rectified or the stipulated period for this has expired unused.
  3. The handling can be postponed for a maximum of four weeks.
  4. The complaint will be notified in writing to the complainant and the employee to whose conduct the complaint relates.

Article 10

  1. The management informs the complainant and the employee whose conduct the complaint relates to, in writing and with reasons, of its findings regarding the complaint and of any recommendations to the day-to-day policymaker.
  2. The decision of the management board extends to:
  1. the complaint is founded; or
  2. Declare the complaint unfounded.

3. If the complaint relates to an act or omission as referred to in Article 22, first paragraph, of the Disciplinary Court Disciplinary Act, the decision states that a complaint can still be submitted to the audit firm.

  Article 11

The complaint expires as soon as the complainant informs the management that the employee whose conduct the complaint relates to has satisfactorily responded to his complaint.

Article 12

The management is responsible for registering the submitted complaints.