English Wwft e-learning module for tax advisers and accountants

The E-learning module developed by the NOB and the NBA has been updated. 

Training obligation


The Wwft contains a training obligation. Firms must periodically train their employees and day-to-day policymakers, insofar as relevant to their work, so that they are able to recognize an unusual transaction and conduct a client due diligence properly and fully (Section 35 of the Wwft). This training obligation applies to all tax advisers and accountants who perform professional activities for third parties (clients). The Wwft does not apply to company tax specialists. You can meet this training obligation by periodically following this e-learning module.



The e-learning module deals with the scope of the Wwft, client due diligence, duty of disclosure and what must be recorded. Risk management and powers and possible sanctions of the supervisor are also discussed. The e-learning module contains a large number of practical cases focused on the profession of tax adviser or accountant; within the module you can choose which one to do. The module concludes with a test.

A brief overview of the main points

  • The e-learning module is offered via the internet.
  • You can go through the module wherever and whenever you want. You have one year to do this.
  • Going through the e-learning module takes around 90 minutes. Then you take a test.
  • Within six weeks after the successful completion of the module you will receive a certificate by mail. For members of the NOB this e-learning module Wwft stands for two technical PE hours. *

* The NOB would like to point out to the members that Wwft e-learning modules are also available in the market that do not meet the NOB's PE conditions.

Registration and costs


You can only register for this module via the NOB if you are a NOB-member. You can register here or via your personal page Permanent Education (tab 'NOB offer' register for the e-learning module). The costs are € 95.- excl. VAT per individual participant.

NB: Individual participants who are not employed in the tax advisory practice can register via the NBA Training site. If you have any questions, please contact Ivo ten Hoorn via i.tenhoorn@nbaopleidingen.nl



After you have registered you will receive an email with login details for the Wwft e-learning module.