The graduate is able to perform all administrative tasks for companies which are not subject to statutory audits, can advise entrepreneurs and help them expand their companies and can make preparations for when the company is subject to statutory audits. The graduate is also able to operationally perform a statutory audit in keeping with current laws and regulations. Graduates know the limits of their own knowledge and abilities and are aware of when to refer clients to specialists. They can also identify when their clients’ companies are large enough to become subject to statutory audits and thus when their clients would be better off with an accountant who can offer full certifying authority.

The graduate is able to demonstrate that s/he:

• can set up (automated) accounts and provide advice on them as an external service provider in a dynamic environment. S/he can do this independently in the case of less complex organisations and under supervision in the case of complex organisations;
• can draw up annual accounts and provide advice on them as an external service provider in a dynamic environment. S/he can do this independently in the case of less complex organisations and under supervision in the case of complex organisations;
• working in a team and using specialist knowledge, can conduct audits of financial and non-financial accounts in a dynamic (international) environment, with due regard for internationally accepted standards;
• can set up a control and reliability system based on internationally accepted standards, and can evaluate it and provide advice on it. S/he does this as an external service provider in a dynamic national/international context;
• can use her/his specialist knowledge to provide advice on fiscal matters based on national/international legislation. S/he does this as an external service provider in a multidisciplinary team;
• can advise on financial, strategic and legal issues based on national/international legislation and regulations, concepts and theories. S/he does this as an external service provider in a multidisciplinary team;
• can take a flexible approach within an intercultural financial/economic context. S/he can recognise and acknowledge different ways of thinking and/or worldviews (in an international context);
• has the research skills required of a financial professional and independently substantiates her/his decisions/solutions from an objective and cross-departmental perspective;
• is IT literate/has IT skills in a broad financial/economic context;
• can display personal leadership and apply professional scepticism when working in a financial/economic context, taking into account different interests. S/he acts in accordance with professional codes of conduct and ethical, social and sustainable standards and values;
• can take an enterprising approach within a financial/economic context, based on specific skills and knowledge;
• can collaborate in a multidisciplinary and interdisciplinary financial/economic context, with a view to improving the quality of the final result;
• can communicate, both verbally and in writing, in Dutch (F4) and English (B2) within a financial/economic context. The communication relates to advice and professional opinion forming.