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The New Role of The Accountant
Pieter de Kok RA, October 10, 2013
I WILL NOT TALK
ABOUT
TECHNOLOGY

I WILL NOT TALK
ABOUT
EDUCATION

BUT JUST SOME
BACKGROUND
INFORMATION
Just to be sure, tonight
we are talking about
auditing, the audit
profession, financial
statements etc...
…THE
CHANGING
ROLE OF THE
AUDITOR….
“To change you need to understand the past…”
- Dr Phil
..THE CONFIDANT..

NO CHANGE OR ROLE!

OF OUR BEAUTIFUL SOCIETY
2008
2011
End of 2010:
The Auditing Establishment is shivering…
October 2010
@deko k p i e t e r “ c h a n g i n g
the audit mindset, how
t o d o t h i n g s d i f f e re n t l y,
w h a t , h o w, w h y ? ”
- October 14, 2010
CHANGING THE AUDITING LANDSCAPE: me e t T U A C C . c o m
WWW.TUACC.NL
Connecting LEFT and RIGHT part
WHAT IS OUR ROLE, DO WE NEED TO CHANGE?
20 TweetUps, 3 Large Events, > 100 blogs, Innovationlab etc
TOP 7
JUNE
2012
FALL 2012
MINDSET CHANGE
WHAT IS THE DNA OF
OUR PROFESSION?

MINDSET
INDEPENDENCE
&
BEHAVIOUR
(creating a better world)

LIFE LONG
EDUCATION PROGRAM

COMMUNICATION
(AUDIIT REPORTS, SHAREHOLDER’s
MEETINGS, BUSINESS ALERTS)

SUSTAINABLE
BUSINESSMODEL3.0
Najaar
2012

SHARING
KNOWHOW
CO-CREATION

INNOVATION
My observation:
It’s early 2013… changes
(including the mindset) are
moving slowly, the battery is
running low…
We do have a beautiful profession! Let’s make small steps...
We can’t change the audit profession or role with a big bang..
COMMUNICA
TION, BEHA
VIOUR, MINDSET,
TRAINING,TOPGUN QUALITY EDUCA
,
TION
WAYS TO INNOVATE:

PRODUCT INNOVATION
SOCIAL INNOVATION
QUALITY INNOVATION
BUSINESS MODEL INNOVATION
TECHNOLOGY INNOVATION
WHA WE NEED TO DO:
T
TO MOVE FROM HAVE
TO CHANGE TO
WANT TO CHANGE!
From negative motivation t o p o s i t i v e m o t i v a t i o n
Alright, it’s
difficult...

“ ” I t always
seems
impossible
until i t ' s
done.“
Nelson
Mandela
WE NEED TO START LISTENING AND WORKING TOGETHER!
C R E AT I N G N E W B U S I N E S S M O D E L S T O G E T H E R .
Not like
this!

We n e e d t o w a n t t o l e a r n a n d
improve our skillset.
Understanding how the world is looking at
us; start listening, connecting and sharing!
Here we go! Think about Hans Verkruijssen.
OUT OF THE BOX !
IT’S ALL ABOUT OUR
VA L U E P R O P O S I TO N
The essence of the added value that connects auditors
and customers. The existence of auditing firms.
September 2013
Trying to stop time and
opposing change is useless.
Now is the time to embrace change
and stay ahead of time!
WWW.CONEY.NL
PIETER.DEKOK@CONEY.NL
DISCUSSION

Considering the current ‘Quality level’ of AUDITING in general; shouldn’t we be
focusing on improving audit quality (through technology), rather than considering a
shift to an advisory role?
Should we establish TOP GUN audit engagements teams based on the best and
smartest auditors per segment / sector working for individual audit firms? Should
we ‘spread’ the independence issue and guarantee best class audit performance?

To change our role, should we innovate the business model first by implementing a
maximum partner income of X and a % of gross margin that needs to be spent on
training, talent programs and innovation?

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Changing Role of the Auditor (2013)?