Statutory Audit Requirements & Thresholds·Sweden·FAR·3 days ago
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.
Industry: Education
Audit Oversight & Regulator Bodies·Denmark·Retsinformation·6 days ago·2 documents
L 10, tabled 7 October 2026, lets the Business Authority freeze abusive filings, tightens adviser duties and sets 10/25 per cent related-party thresholds for listed firms from 1 January 2027.
Industry: Accounting, bookkeeping and auditing activities; tax consultancy
Sustainability Assurance·France·Sidoni·6 days ago
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.
Industry: Accounting, bookkeeping and auditing activities; tax consultancy
Sustainability Assurance·Denmark·Retsinformation·6 days ago·2 documents
Bill L 7 limits mandatory sustainability reporting to companies above DKK 3,530m turnover and 1,000 staff, shields smaller suppliers and repeals CSR reports.
Industry: Across industries
Auditing Standards (ISA / Local Equivalents)·Hong Kong SAR China·Accounting and Financial Reporting Council·6 days ago·36 documents
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.
Industry: Accounting, bookkeeping and auditing activities; tax consultancy
Group Audit & Component Auditor Rules·Lithuania·Lietuvos auditorių rūmai·6 days ago·2 documents
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.
Industry: Accounting, bookkeeping and auditing activities; tax consultancy
Auditing Standards (ISA / Local Equivalents)·France·Sidoni·6 days ago
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.
Industry: Accounting, bookkeeping and auditing activities; tax consultancy
Statutory Audit Requirements & Thresholds·Sweden·FAR·1 week ago
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.
Industry: Legal and accounting activities · Financial service activities, except insurance and pension funding · +1 more · Insurance, reinsurance and pension funding, except compulsory social security
Auditor Registration & Licensing·Lithuania·Etar·1 week ago
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.
Industry: Accounting, bookkeeping and auditing activities; tax consultancy
Sustainability Assurance·Lithuania·Etar·1 week ago
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.
Industry: Accounting, bookkeeping and auditing activities; tax consultancy
Sustainability Assurance·Germany·Wirtschaftsprüferkammer·1 week ago
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.
Industry: Accounting, bookkeeping and auditing activities; tax consultancy
Internal Audit Standards·Lithuania·Etar·1 week ago
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.
Industry: General public administration activities
Sustainability Assurance·Finland·Suomen Tilintarkastajat ry·1 week ago
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.
Industry: Accounting, bookkeeping and auditing activities; tax consultancy
Auditor Registration & Licensing·Norway·Revisorforeningen·1 week ago
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.
Industry: Accounting, bookkeeping and auditing activities; tax consultancy
Sustainability Assurance·Poland·Polska Izba Biegłych Rewidentów (PIBR)·1 week ago
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.
Industry: Accounting, bookkeeping and auditing activities; tax consultancy
Statutory Audit Requirements & Thresholds·Norway·Revisorforeningen·2 weeks ago
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.
Industry: Accounting, bookkeeping and auditing activities; tax consultancy
Auditor Independence & Rotation Rules·Germany·Wirtschaftsprüferkammer·2 weeks ago
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.
Industry: Accounting, bookkeeping and auditing activities; tax consultancy
Audit Oversight & Regulator Bodies·Estonia·Riigi Teataja·2 weeks ago
Rate rises from 0.7% to 0.85% of prior-period audit-services sales revenue for licensed audit firms, under the Auditing Activities Act.
Industry: Accounting, bookkeeping and auditing activities; tax consultancy
Auditor Registration & Licensing·Poland·Polska Izba Biegłych Rewidentów (PIBR)·2 weeks ago·3 documents
Politechnika Bydgoska becomes the tenth university whose graduates can credit all 10 knowledge exams, for 2026/2027 cohorts onward.
Industry: Accounting, bookkeeping and auditing activities; tax consultancy