The eight largest audit firms in the Netherlands (Deloitte, EY, KPMG, PwC and Baker Tilly Berk, BDO, Grant Thornton and Mazars jointly) have taken the initiative to establish the Foundation for Auditing Research (FAR) by providing the necessary research funds and research data. Stichting Accountantsfonds has recenty joint them. Affiliation with FAR is furthermore open for all audit firms and departments, both large and small, public audit firms as well as internal audit functions and government audit departments. With that, FAR provides for a unique collaboration between practice and science, strengthening the learning curve of the audit industry and its stakeholders, feeding accountancy education, and bolstering the accountancy research community in the Netherlands and abroad. The affiliated firms will arrange access to relevant audit firm data for well-defined research projects. Audit firms have agreed to open up the “black box” of the audit in order to make significant steps forward.