Revisionspligt & grænseværdier·Sverige·FAR·for 3 dage siden
Riksdagen adopted the tighter friskola regime on 13 August 2026: separate accounts per school unit, immediate bans on value transfers, and auditor opinions filed within seven months.
Branche: Undervisning
Revisortilsyn & tilsynsmyndigheder·Danmark·Retsinformation·for 6 dage siden·2 dokumenter
L 10, fremsat den 7. oktober 2026, lader Erhvervsstyrelsen lukke misbrugte anmeldelser, skærper rådgiveransvar og fastsætter 10/25 pct.-grænser for børsnoteredes handler med nærtstående fra den 1. januar 2027.
Branche: Bogføring og revision; skatterådgivning
Bæredygtighedserklæringer·Frankrig·Sidoni·for 6 dage siden
Updated October 2026 CNCC FAQ: accounts auditors wait for the full sustainability-inclusive management report, flag a missing état de durabilité, and check directly-reconcilable items against the accounts.
Branche: Bogføring og revision; skatterådgivning
Bæredygtighedserklæringer·Danmark·Retsinformation·for 6 dage siden·2 dokumenter
Lovforslag L 7 begrænser den lovpligtige bæredygtighedsrapportering til virksomheder over 3.530 mio. kr. og 1.000 ansatte, beskytter mindre leverandører og ophæver CSR-redegørelser.
Branche: På tværs af brancher
Revisionsstandarder (ISA / lokale)·SAR Hongkong·Accounting and Financial Reporting Council·for 6 dage siden·36 dokumenter
The 8 October 2026 joint statement sets expectations for management, audit committees and auditors and warns the Listing Rules may be amended to suspend such issuers.
Branche: Bogføring og revision; skatterådgivning
Koncernrevision & komponentrevisorer·Litauen·Lietuvos auditorių rūmai·for 6 dage siden·2 dokumenter
The VK/LAR joint conference on 12 Nov 2026 is now about public-sector group audits; remote access moved to MS Teams with links on 11 Nov, registration runs to 10 Nov, and attending auditors earn 4 CPD hours.
Branche: Bogføring og revision; skatterådgivning
Revisionsstandarder (ISA / lokale)·Frankrig·Sidoni·for 6 dage siden
October 2026 FAQ CNP 2026-03 tells auditors when NEP 600R applies — voluntary and small-group consolidations, multi-site entities, sub-groups — and what group auditors must put in instructions.
Branche: Bogføring og revision; skatterådgivning
Revisionspligt & grænseværdier·Sverige·FAR·for 1 uge siden
Missing auditors can trigger Bolagsverket orders and compulsory liquidation; late filings bring fees and, after 15 months, personal liability — plus a new one-year karenstid rule for acquired parents.
Branche: Juridisk bistand, bogføring og revision · Forsikring, genforsikring og pensionsforsikring undtagen lovpligtig socialforsikring · +1 flere · Pengeinstitut- og finansieringsvirksomhed undtagen forsikring og
Godkendelse & registrering af revisorer·Litauen·Etar·for 1 uge siden
Order No. V3-21 lets third-country auditors assuring 2025–2030 sustainability reports file a new Annex 11 form instead of the point 5.1/5.2 documents, with a five-day AVNT listing decision.
Branche: Bogføring og revision; skatterådgivning
Bæredygtighedserklæringer·Litauen·Etar·for 1 uge siden
AVNT restated point 19 of the assurance work-organisation rules: an audit firm must now also appoint a licensed, reputable sustainability-assurance auditor next to the key partner.
Branche: Bogføring og revision; skatterådgivning
Bæredygtighedserklæringer·Tyskland·Wirtschaftsprüferkammer·for 1 uge siden
The advice proposes EU add-ons and carve-outs to ISSA 5000; the Commission must adopt the standard by 1 July 2027 and a consultation is expected shortly.
Branche: Bogføring og revision; skatterådgivning
Standarder for intern revision·Litauen·Etar·for 1 uge siden
Order 1K-307 restates the external-evaluation procedure for internal audit units: 5-year cycle, global-standards benchmark, outsourced-provider route and data-protection rules.
Branche: Generelle offentlige tjenester
Bæredygtighedserklæringer·Finland·Suomen Tilintarkastajat ry·for 1 uge siden
Sustainability reporting assurers may sign voluntary-report assurance engagements as KRT after the Auditing Act scope extension; HT and KHT auditors and audit firms remain eligible assurers.
Branche: Bogføring og revision; skatterådgivning
Godkendelse & registrering af revisorer·Norge·Revisorforeningen·for 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
Bæredygtighedserklæringer·Polen·Polska Izba Biegłych Rewidentów (PIBR)·for 1 uge siden
Statutory auditors who will not perform sustainability-reporting assurance are encouraged to file form R3ESG to remove the ESG entitlement from the public register, on paper or through e-Doręczenia.
Branche: Bogføring og revision; skatterådgivning
Revisionspligt & grænseværdier·Norge·Revisorforeningen·for 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
Revisors uafhængighed & rotationsregler·Tyskland·Wirtschaftsprüferkammer·for 2 uger siden
The 2026 Handbook consolidates the ethics Code in two volumes; external-expert and sustainability rules apply from 15 December 2026, value-chain independence provisions from 1 July 2028.
Branche: Bogføring og revision; skatterådgivning
Revisortilsyn & tilsynsmyndigheder·Estland·Riigi Teataja·for 2 uger siden
Rate rises from 0.7% to 0.85% of prior-period audit-services sales revenue for licensed audit firms, under the Auditing Activities Act.
Branche: Bogføring og revision; skatterådgivning
Godkendelse & registrering af revisorer·Polen·Polska Izba Biegłych Rewidentów (PIBR)·for 2 uger siden·3 dokumenter
Politechnika Bydgoska becomes the tenth university whose graduates can credit all 10 knowledge exams, for 2026/2027 cohorts onward.
Branche: Bogføring og revision; skatterådgivning