Your Invoice Needs a Record Behind It Sep 20, 2026 Governance Paolo Maria Pavan A Dutch disciplinary ruling shows why invoices, revenue and later file changes need a record that another person can follow. AFM CBb GOVERNANCE accountancy accountants audit evidence audit quality business records financial records internal control Read more
EU Supervision Puts Dutch Control Files Under Pressure Sep 14, 2026 Compliance Paolo Maria Pavan European supervision plans are increasing practical pressure on Dutch regulated firms to maintain current records, oversee suppliers and explain decisions. AFM COMPLIANCE DORA ESMA EU supervision GOVERNANCE compliance evidence data quality financial supervision outsourcing Read more
When a Checkout Control Fails, the Business Pays Aug 20, 2026 Compliance Paolo Maria Pavan A missed affordability check shows why checkout controls need clear ownership, daily exception reports and authority to pause sales. AFM CCDII COMPLIANCE GOVERNANCE checkout controls consumer credit consumer credit controls responsible lending software controls telecom credit Read more
DORA Register Acceptance Rises, but Contract Risk Remains Aug 8, 2026 Compliance Paolo Maria Pavan DORA registers are being accepted more often, but supplier records, contracts and incident routes must still work under pressure. AFM COMPLIANCE DORA DORA management responsibility Financial firms GOVERNANCE ICT risk financial supervision incident reporting outsourcing Read more
Audit Firm Responsibility Beyond the Signature Jul 22, 2026 Compliance Paolo Maria Pavan Dutch audit responsibility is widening beyond one signature. Contracts, file records, internal reviews and escalation routes can shape the outcome of a dispute. AFM COMPLIANCE GOVERNANCE Partner liability Professional responsibility accountant liability audit quality evidence records maatschap professional firms Read more
