torsdag den 15. oktober 2026
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Godkendelse & registrering af revisorerRevisorforeningenfor 1 uge siden
New § 6-5 in the finanstilsynsloven would let the supervisor decide cases by automation alone and new § 6-6 would let it test IT systems on real personal data; hearing responses are due 6 October 2026.
Branche: Bogføring og revision; skatterådgivning
Revisionspligt & grænseværdierRevisorforeningenfor 2 uger siden
Revisorforeningen backs directive-based rules but says the audit statement on the tax report should cover only undertakings with the duty, exempting small ones at least.
Branche: Bogføring og revision; skatterådgivning
Godkendelse & registrering af revisorerRevisorforeningenfor 3 uger siden2 dokumenter
Both practical auditor exams are expected around October/November 2027, and the 3,200-hour practice rule now counts billable hours that need not actually have been invoiced.
Branche: Bogføring og revision; skatterådgivning
Godkendelse & registrering af revisorerRevisorforeningenfor 4 uger siden2 dokumenter
Candidates who have paid the fee and met the education and practice criteria now get confirmation of eligibility about a week before the exam, for both the revisor and bærekraftsrevisor exams.
Branche: Bogføring og revision; skatterådgivning
Revisionsstandarder (ISA / lokale)Revisorforeningenfor 1 måned siden
Revisorforeningen has published four examples for separate accounts and BASIL reporting, including MKE versions; its annual-accounts example remains in a separate collection.
Branche: Førskoleundervisning
Revisionspligt & grænseværdierAltinnfor 2 måneder siden
Client-money declarations retain their two-stage signing process and separate first- and second-half deadlines.
Branche: Ejendomsmæglere mv. · Formueforvaltning · Juridisk bistand, bogføring og revision · Anden finansiel formidling undtagen forsikring og pensionsforsikring, i.a.n.
Godkendelse & registrering af revisorerRevisorforeningenfor 2 måneder siden
Candidates for the 2026 practical exam can send further material — e.g. practice confirmation from several employers — by replying to e-mail received on registration. The registration and documentation deadline was 31 August 2026.
Branche: Bogføring og revision; skatterådgivning
Revisionsstandarder (ISA / lokale)Revisorforeningenfor 2 måneder siden
Comments are due by 17 November 2026. Revisorforeningen will coordinate a response with its Nordic sister organisations and asks Norwegian auditors of small and less complex entities for input by 15 October 2026.
Branche: Bogføring og revision; skatterådgivning
Revisionsstandarder (ISA / lokale)Revisorforeningenfor 2 måneder siden
Finanstilsynet clarifies internal transfers, documentation and continuation reviews. Audit firms should check their routines against the guidance.
Branche: Bogføring og revision; skatterådgivning
