Update to auditor's report 2025

14 October 2026 – Update on the 2025 auditor’s report

The combined execution of the interim audit, the ISAE 3402 audit, and the 2025 annual audit is taking longer than initially anticipated. Additionally, delays occurred during the transfer of the audit file from PwC to BDO due to the absence of key personnel. Consequently, the finalization of the audit is still pending. Based on current projections, we expect the audit to be completed by mid-December at the latest. 

For further information, please contact Sena’s management at 035-625 1700 or sena@sena.nl.

31 August 2026 – Status update on the 2025 auditor’s report

As stated in the 2025 annual report, disciplinary proceedings have been filed against Sena’s auditors and the former independent financial expert member of the Supervisory Board regarding the financial years 2018 through 2024.

The complaint concerned the governance of SoCu (Social and Cultural) expenditure and the reporting practices regarding the Dutch Performers House Foundation.

This prompted our auditor, BDO, to decide against accepting the audit engagement. The complaints were withdrawn in May 2026, following which BDO was asked to accept the audit engagement after all.

Due to limited capacity and auditor availability, audit activities commenced in July 2026. In accordance with Article 2q, paragraph 1 of the Act on the Supervision of and Dispute Resolution for Collective Management Organisations for Copyright and Related Rights, Sena is required to publish the 2025 transparency report no later than eight months after the end of the financial year—that is, by 31 August 2026 at the latest. A delay has occurred due to the reason explained above. It is currently expected that this delay will last six weeks. Once the 2025 transparency report, accompanied by an unqualified auditor's opinion, becomes available, this will be announced via our website and MySena. 

Sena keeps the Copyright Supervision Board regularly informed of the progress. 

Should the foregoing raise any questions, further clarification can be provided upon request by Sena’s management, reachable at 035-625 1700 or sena@sena.nl.