The SRA review-committee consists of colleague audit professionals that function as an independent review-team. After acquiring the SRA membership the firms are visited consistently by the SRA review-committee to test their quality level and compliance. All SRA firms are visited at least once every three years, every two years or yearly depending on their size.
All SRA firms have to be compliant to a high level of quality as required by the law and by-laws of the Dutch professional body, The Royal Netherlands Institute of Chartered Accountants. The SRA review-committee is acknowledged and accredited as a certified review control authority by The Royal Netherlands Institute of Chartered Accountants. The SRA review-committee also has signed a covenant with the Netherlands Authority for the Financial Markets (AFM) to perform investigations and periodical reviews at SRA members that are non-Public Interest Entities audit firms.