schrijven-07-03-2022-aan-ibr-goedkeuring-norm-dubbele-test.pdf

Here are the key points summarized in English:

The Hoge Raad voor de Economische Beroepen (High Council for Economic Professions) has approved two draft standards from the Institute of Business Auditors (IBR):

• "Standard regarding the assignment of the commissioner provided by Articles 5:142 and 6:115 of the Companies and Associations Code (Net Asset Test)"
• "Standard regarding the assignment of the commissioner provided by Articles 5:143 and 6:116 of the Companies and Associations Code (Liquidity Test)"

The approval was given after considering the content of the draft standards and relevant legislation.

The IBR had previously submitted three versions of the draft standards, with the Hoge Raad providing feedback and suggestions during public consultations in June 2021, October 2021, and February 2022.

The approved draft standards will now be sent to the federal Minister responsible for Economy for final approval.

Additionally, the Hoge Raad has informed the Minister that it cannot make a decision on the addition of the phrase "in all matters of relevance" in the conclusion of the commissioner's report. However, this omission does not affect the good faith approval of the draft standards.

The Hoge Raad is willing to publish its motivation for approving the IBR draft standards on its website.