Quality indicators
Quality development SLs
The average number of findings falls (well) within GT’s standards1.
1 Norm: score AS < 2/ Norm score GP <1
Internal quality measures and monitoring activities performed
The increase in the number of Engagement Quality Reviews (EQRs) for compilation engagements is primarily attributable to several accountants obtaining signing authority during the year. As part of our quality management framework, an Engagement Quality Review is performed on the first engagements signed by newly authorised accountants.
In addition, the revised internal quality review (IQR) policy for compilation engagements, introduced in 2024, was applied. Under this policy, the internal quality reviews scheduled for 2025 were determined based on prior review outcomes and associated risk assessments. These factors explain the differences compared to 2024.
External reviews
The AFM conducted a thematic exploratory assessment at GT in 2025. This was focused on the use of of advanced audit tooling. The review has a limited scope and is not intended to assess compliance with standards. For this reason, the AFM has not issued any opinion on the quality of the system of quality management or statutory audits as a whole. The primary objective of the review was to identify good practices and relevant observations, thereby providing insight into the use and application of audit tooling and its impact on audit quality.
The GTAR is a periodic quality review performed by the international Grant Thornton network. The outcome of the most recent GTAR confirmed that the system of quality management meets the applicable requirements.
Internal quality measures and monitoring activities performed
The increase in the number of Engagement Quality Reviews (EQRs) for compilation engagements is primarily attributable to several accountants obtaining signing authority during the year. As part of our quality management framework, an Engagement Quality Review is performed on the first engagements signed by newly authorised accountants. In addition, the revised internal quality review (IQR) policy for compilation engagements, introduced in 2024, was applied. Under this policy, the internal quality reviews scheduled for 2025 were determined based on prior review outcomes and associated risk assessments. These factors explain the differences compared to 2024.
External reviews
The AFM conducted a thematic exploratory assessment at GT in 2025. This was focused on the use of of advanced audit tooling. The review has a limited scope and is not intended to assess compliance with standards. For this reason, the AFM has not issued any opinion on the quality of the system of quality management or statutory audits as a whole. The primary objective of the review was to identify good practices and relevant observations, thereby providing insight into the use and application of audit tooling and its impact on audit quality.
The GTAR is a periodic quality review performed by the international Grant Thornton network. The outcome of the most recent GTAR confirmed that the system of quality management meets the applicable requirements.
Training
Employees rated the internal training programs with an average score of
Employee survey
Each SL acts on their specific scores, supported by Human Resources.
Overall employee satisfaction was
Psychological safety scored
Training
Employees rated the internal training programs with an average score of
Employee survey
Each SL acts on their specific scores, supported by Human Resources.
Overall employee satisfaction was
Psychological safety scored
Assurance serviceline hours
Staffing of Technical Office and Compliance department
Consultations
Assurance serviceline hours
Staffing of Technical Office and Compliance department
Consultations
Assessed cases for determining data breaches (entire organisation)
The number of reported cases assessed remained broadly consistent with 2024. Various initiatives have been undertaken to encourage and strengthen reporting behaviour, including phishing simulation exercises, role-based cyber resilience training, and ongoing awareness activities regarding reporting procedures and whistleblowing arrangements.
Assessed cases for determining data breaches (entire organisation)
The number of reported cases assessed remained broadly consistent with 2024. Various initiatives have been undertaken to encourage and strengthen reporting behaviour, including phishing simulation exercises, role-based cyber resilience training, and ongoing awareness activities regarding reporting procedures and whistleblowing arrangements.
Breaches
Breaches are discussed during partner meetings where necessary. The nature and scope per partner are such that no measures need to be taken.
Breaches
Breaches are discussed during partner meetings where necessary. The nature and scope per partner are such that no measures need to be taken.
2 No judgmental procedures were performed. 3 Subsequently determined that there is no independence risk.
2 No judgmental procedures were performed. 3 Subsequently determined that there is no independence risk.