1. Definitions
For the purposes of this procedure, the following definitions apply:
- Bta: Decree on the Supervision of Audit Firms (Besluit toezicht accountantsorganisaties).
- RvB: the governing body of our audit firm that determines policy and makes decisions regarding all matters of the audit organisation.
- Complaint: a written expression of dissatisfaction regarding the conduct of an authorised signatory, an employee, or a person working within a part of the network, or regarding the social, environmental, or governance impact of the actions or omissions of de Jong & Laan and its network.
- Complainant: the person submitting a complaint.
- Employee: a person performing work on the basis of an employment contract or other type of contract and involved in the execution of assignments of our firm.
- Network: the cooperation structure of our firm, including the audit organisation, as defined in the Bta.
- Authorised Signatory: a person authorised to enter into obligations on behalf of the audit organisation relating to the execution of professional services.
2. Handling and Registration of Complaints
2.1 The handling and registration of complaints is initially assigned to the Senior Manager Legal. This individual is not substantively involved in the relevant engagement or with the persons or departments concerned, in order to safeguard independence and objectivity.
2.2 The Senior Manager Legal:
- Investigates the complaint received and reviews all relevant engagement documentation;
- Informs the RvB of the complaint received;
- Informs the Compliance Officer if the complaint relates to a statutory audit engagement;
- Notifies the professional indemnity insurer via the intermediary if the complaint may lead to financial liability exceeding the deductible of the professional indemnity insurance;
- Seeks additional legal advice if necessary;
- Advises the RvB on the handling of the complaint and possible measures.
2.3 If there is a (potential) conflict of interest or a complaint affecting the independence of the Senior Manager Legal or the RvB, de Jong & Laan may appoint an independent external arbitrator or expert to assess the complaint or provide advice. Selection of such an external party is based on expertise and independence. Where relevant, a predetermined fee may be awarded to the external arbitrator.
3. Submission of Complaints
3.1 If the professional actions or omissions of de Jong & Laan or one of its employees, or the related social, environmental, or governance impact, give rise to concerns, a complaint may be submitted by the complainant.
3.2 A complaint must be submitted in writing and may be sent by email. Email address for external complaints: johan.hobma@jonglaan.nl
The complaint must include at least the following information:
- Name and contact details of the complainant;
- The subject of the complaint: an (authorised signatory) employee, service/department, the organisation, or a network entity;
- Date of submission;
- A clear description of the action or omission to which the complaint relates;
- Reasons why the action or omission is considered objectionable;
- Where applicable: a description of the social, environmental, or governance impact (what the impact is, where/when it occurred, who is affected, and how the complainant is involved);
- Any relevant location or value-chain context (e.g. client project, supplier, partner, network entity);
- Relevant documents or evidence referred to in the complaint (attached digitally).
3.3 Complaints submitted orally are not admissible.
3.4 A complaint will not be handled if:
- it relates to conduct that has been, or is being, submitted to the complaints committee or disciplinary board of the professional body;
- it relates to conduct that has been, or is being, submitted to the Accountants Disciplinary Court (Accountantskamer);
- more than three years have elapsed between the moment the conduct was discovered or could reasonably have been discovered and the submission of the complaint;
- more than six years have elapsed between the moment of the conduct or omission and the submission of the complaint.
4. Acknowledgement of Receipt
4.1 The Senior Manager Legal ensures that the complainant receives an acknowledgement of receipt and information about the complaint handling procedure within one week of receipt.
If a complaint is submitted to the insurer for advice, the Senior Manager Legal will inform the complainant of this as soon as possible.
4.2 If a complaint does not meet the requirements referred to in section 3.2, the complainant will be given the opportunity within two weeks of receipt to remedy the deficiency within two weeks.
4.3 Anonymous complaints cannot be processed but are registered and assessed for potential risks to those involved.
4.4 If the complainant fails to remedy the deficiency within the specified two-week period, the RvB may decide not to (further) process the complaint. The complainant will be informed of this within two weeks after the expiry of the rectification period, including an explanation of the reasons for not (further) handling the complaint.
5. Klachtbehandeling
5.1 De Jong & Laan handles all complaints and reports with discretion and professionalism. No individual will suffer adverse consequences for raising concerns or submitting a complaint in good faith. Complaints are treated confidentially and investigated through a careful and fair procedure.
5.2 During the handling of the complaint, the complainant is informed at appropriate intervals about the progress, including the expected handling timeframe, any delays (with explanation), the status of the investigation, and the final outcome.
5.3 The Senior Manager Legal investigates the complaint and is authorised to review all engagement documentation deemed relevant. The Senior Manager Legal may decide to keep the identity of the complainant confidential and may seek legal advice where necessary. The Senior Manager Legal advises the RvB on the handling of the complaint.
5.4 If the RvB considers it appropriate, consultations may take place with the complainant to assess whether the complaint can be resolved through mediation and whether it qualifies for further handling.
5.5 If consultation or mediation results in a solution satisfactory to the complainant, the complaint will not be processed further. Both the complainant and the respondent will be informed in writing of the termination of the complaint procedure.
5.6 If consultation or mediation does not result in satisfaction for the complainant, the handling of the complaint will continue.
5.7 If a complaint is not resolved within ten weeks, the complainant and the respondent will be informed of the delay before the expiry of the applicable period.
6. Role of the RvB
The RvB is responsible for:
- making decisions based on the advice of the Senior Manager Legal and/or an external arbitrator;
- determining whether the complaint concerns an individual action, a team or department, the organisation as a whole, and/or a network entity, and whether there is (potential) social, environmental, or governance impact;
- discussing the outcome with relevant parties (including, where applicable, employees, managers, responsible partners, and/or network representatives);
- determining and implementing appropriate measures, which may include remediation towards the complainant, corrective actions, improvement measures, and, where relevant, measures to mitigate or remediate ESG impacts;
- establishing improvement or remediation plans, including ownership, timelines, and monitoring where required;
- informing the complainant(s) of the outcome and the actions taken or intended, within the limits of confidentiality and privacy;
- taking measures to adjust instructions, training, processes, or policies to prevent recurrence where necessary.
7. Documentation and Reporting
7.1 The investigation is documented in such a manner that the file supports the conclusions reached. The RvB formulates its intended conclusion, and the authorised signatory or employee concerned is given the opportunity to present their views. The RvB subsequently reports to the authorised signatory or employee, with a copy to the Senior Manager Legal.
7.2 Where deemed appropriate, the RvB publishes the registered data annually in an aggregated and anonymised manner. This publication is accompanied by an explanation indicating whether specific complaints point to structural shortcomings within the organisation and which measures have been taken to address identified issues.
8. Implementing Provisions and Mandate
8.1 In the interest of careful, effective, and efficient complaint handling, the RvB may establish additional implementing rules.
8.2 The RvB may, by mandate decision, delegate all powers necessary for effective and efficient complaint handling (insofar as not exercised by the Senior Manager Legal) to others.
8.3 The Senior Manager Legal is also charged by the RvB with supervising the implementation of this complaints procedure.
9. Evaluation & Improvement
De Jong & Laan annually evaluates the complaints procedure based on complaints received, outcomes, identified issues, and stakeholder feedback. This may lead to:
- adjustments to internal processes;
- additional employee training;
- amendments to or expansion of this complaints procedure.
10. Protection against retaliation
De Jong & Laan applies a strict no-retaliation policy. This means that no individual may be disadvantaged or suffer negative consequences for raising concerns, submitting a report, or filing a complaint in good faith.
De Jong & Laan ensures that:
- the identity of the complainant is treated confidentially;
- information is shared solely with those necessarily involved in handling the complaint;
- the complainant is informed in advance of who will have access to the information;
- appropriate measures are taken against individuals who breach confidentiality or retaliate against complainants;
- where a complainant or other involved party is vulnerable or feels unsafe, additional protective measures are agreed upon;
- where appropriate, cooperation with an independent third party may take place to assess risks to the complainant or to support the handling of the complaint.
This policy applies to all external stakeholders who submit a complaint.