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Deloitte accountants “also cheated during exams”

October 16, 2023
Deloitte offices in Rotterdam. Photo: Depositphotos.com

Deloitte Nederland is the second of the big four accountancy offices to be embroiled in fraud by accountants who have to take compulsory exams. 

Board member Rob Bergmans has now resigned over the scandal, which also cost the chairman of KPMG his job this summer. 

In July it emerged at least 500 workers at KPMG in the Netherlands had cheated during the compulsory exams which accountants are required to take.

KPMG said at the time it had imposed sanctions on an unknown number of employees, and “a handful” had been fired following an internal investigation into the claims that staff had swapped answers to the tests.

That incident led financial regulator AFM to order all the big accountancy firms to carry out an internal investigation into possible cheating during exams. 

Deloitte and the AFM have not said to what extent fraud had been committed or how many people were involved.

However, the accountancy said the investigation covers all 8,000 employees in all positions in the Netherlands, as well as some 6,000 former employees.

Bergmans also issued a statement saying that “given the facts which have emerged during the investigation, it would not be in the interests of the organisation if I remain on the board or as partner.”

The firm expects to complete its investigation by the end of the year. 

“We now have two examples of cheating at the top of large accountancy firms, when you would expect them to set an example,” said AFM director Hanzo van Beusekom. “This confirms the practice is widespread.”

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