Jacques Urlus is the policy advisor/project manager Digital Reporting and Assurance at The Royal Netherlands Institute of Chartered Accountants (NBA). He is a certified IT-auditor and has a degree in Business Administration. He has been working with XBRL in various positions since 2004. As a technical specialist he supported the tax authorities with their XBRL implementation. After that, he supported the software suppliers with the various XBRL mandates. Currently as a project manager at the NBA he is responsible for the Dutch SBR Assurance solution where the Annual Financial Reports are being combined with a digital auditor’s report and a digital signature of the auditor. He is asked by the Dutch NCA to describe how an ESEF-filing should be audited.