Revisortilsyn & tilsynsmyndigheder·Sverige·FAR·for 3 uger siden
Week 39 roundup: BFN consults on K1 disclosures linked to naturvårdskonton, EFRAG updates SME sustainability guidance, three auditors warned, plus an AI-in-audit report and Malmo fraud indictments.
Branche: På tværs af brancher
Godkendelse & registrering af revisorer·Norge·Revisorforeningen·for 3 uger siden·2 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 revisorer·Litauen·Lietuvos auditorių rūmai·for 3 uger siden
Lietuvos auditorių rūmai set out the AUDITO exam protocol: 60 test questions and 13 practical tasks, identity checks at registration, anonymous coded marking and results by code.
Branche: Bogføring og revision; skatterådgivning
Revisortilsyn & tilsynsmyndigheder·Litauen·Etar·for 4 uger siden
LAR restated its AML inspection procedure: a risk-based annual plan by 31 May, 15-day objection window for firms, strict inspector-independence bars, and binding instructions or sanctions under Articles 35-38.
Branche: Bogføring og revision; skatterådgivning
Godkendelse & registrering af revisorer·Polen·Polska Izba Biegłych Rewidentów (PIBR)·for 4 uger siden·2 dokumenter
PIBR publishes a legal opinion on the irreproachable-reputation condition: what counts, how criminal and non-professional matters weigh, and why it is not mere non-conviction.
Branche: Bogføring og revision; skatterådgivning
Revisionspligt & grænseværdier·Storbritannien·GOV.UK·for 4 uger siden·3 dokumenter
Annual-return, CC31 and CC32 pages point to new DCMS thresholds for years ending on or after 30 September 2026: examination £40k, qualified examiner £500k, audit £1.5m income / £5m assets.
Branche: Andre organisationer og foreninger i.a.n.
Revisors uafhængighed & rotationsregler·Tyskland·Wirtschaftsprüferkammer·for 4 uger siden·2 dokumenter
The WPK board adopted the updated recognition guidance and model articles on 10 July 2026. Recognition of affected firms resumes under thirteen contractual requirements keeping final control with the professionals.
Branche: Bogføring og revision; skatterådgivning
Godkendelse & registrering af revisorer·Norge·Revisorforeningen·for 4 uger siden·2 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
Godkendelse & registrering af revisorer·Polen·Polska Izba Biegłych Rewidentów (PIBR)·for 1 måned siden
PIBR reminds auditors that 2026 closes the 2024-2026 ODZ settlement period: check training hours now; late completion needs KRBR consent.
Branche: Bogføring og revision; skatterådgivning
Revisionsstandarder (ISA / lokale)·Sverige·FAR·for 1 måned siden
FAR's board has adopted final RevR 21: auditors of larger companies state whether an income tax report was due and, where covered, whether it was published, without examining its contents in substance.
Branche: Bogføring og revision; skatterådgivning
Revisionspligt & grænseværdier·Tyskland·Rechtsprechung des Bundes·for 1 måned siden·3 dokumenter
BaFin ordinance of 26 August 2026 (BGBl I Nr. 256) extends the audit report to DORA ICT duties for Wertpapierinstitute and crowdfunding providers, first for years starting after 31 Dec 2024.
Branche: Juridisk bistand, bogføring og revision · Anden finansiel formidling undtagen forsikring og pensionsforsikring, i.a.n. · +1 flere · Andre hjælpetjenester i forbindelse med finansiel formidling
Revisortilsyn & tilsynsmyndigheder·Litauen·Etar·for 1 måned siden
Order No. V3-17 restates the AVNT procedure for challenging LAR decisions: wider standing, task-by-task exam appeals, 10-day filing limit and new decision catalogue.
Branche: Bogføring og revision; skatterådgivning
Bæredygtighedserklæringer·Sverige·FAR·for 1 måned siden
FAR's September 2026 guide explains limited-assurance review of the statutory report: board responsibility, ESRS basis, RevR 19 pending EU standards, and new omnibus thresholds.
Branche: På tværs af brancher
Revisortilsyn & tilsynsmyndigheder·Litauen·Etar·for 1 måned siden
LAR confirms controllers for three-year terms with AVNT's agreement; removal needs AVNT's agreement with a 10-working-day opinion, and training stays at 20 academic hours a year.
Branche: Bogføring og revision; skatterådgivning
Kvalitetssikring & kvalitetskontrol·Sverige·FAR·for 1 måned siden
Kvalitetsnämnden för revisionsverksamhet can bring forward the next inspection where deficiencies warrant it; new firms face control within two years and inspectors gain freer engagement selection.
Branche: Bogføring og revision; skatterådgivning
Godkendelse & registrering af revisorer·Litauen·Lietuvos buhalterių ir auditorių asociacija·for 1 måned siden
The 50% Sodra base is gone: from 1 July 2026 author's fees and code-02 owner withdrawals carry a 90% VSD base, with the 43-VDU ceiling up to EUR 99,422.
Branche: På tværs af brancher
Revisionsstandarder (ISA / lokale)·Norge·Revisorforeningen·for 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
Kvalitetssikring & kvalitetskontrol·Finland·Suomen Tilintarkastajat ry·for 1 måned siden·4 dokumenter
Recurring documentation gaps also hit related parties, revenue and balance-sheet items: assessed risks must link to procedures, evidence and conclusions.
Branche: Bogføring og revision; skatterådgivning
Revisortilsyn & tilsynsmyndigheder·Danmark·Retsinformation·for 1 måned siden
Lov 729 ændrer årsregnskabets oplysninger for erhvervsdrivende fonde fra regnskabsår, der begynder 1. januar 2027, og fastsætter bestyrelseskrav til aftaler med ledelsen.
Branche: På tværs af brancher