Audit Oversight & Regulator Bodies·Sweden·FAR·3 weeks ago
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.
Industry: Across industries
Auditor Registration & Licensing·Norway·Revisorforeningen·3 weeks ago·2 documents
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.
Industry: Accounting, bookkeeping and auditing activities; tax consultancy
Auditor Registration & Licensing·Lithuania·Lietuvos auditorių rūmai·3 weeks ago
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.
Industry: Accounting, bookkeeping and auditing activities; tax consultancy
Audit Oversight & Regulator Bodies·Lithuania·Etar·4 weeks ago
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.
Industry: Accounting, bookkeeping and auditing activities; tax consultancy
Auditor Registration & Licensing·Poland·Polska Izba Biegłych Rewidentów (PIBR)·4 weeks ago·2 documents
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.
Industry: Accounting, bookkeeping and auditing activities; tax consultancy
Statutory Audit Requirements & Thresholds·United Kingdom·GOV.UK·4 weeks ago·3 documents
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.
Industry: Activities of other membership organisations n.e.c.
Auditor Independence & Rotation Rules·Germany·Wirtschaftsprüferkammer·4 weeks ago·2 documents
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.
Industry: Accounting, bookkeeping and auditing activities; tax consultancy
Auditor Registration & Licensing·Norway·Revisorforeningen·4 weeks ago·2 documents
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.
Industry: Accounting, bookkeeping and auditing activities; tax consultancy
Auditor Registration & Licensing·Poland·Polska Izba Biegłych Rewidentów (PIBR)·1 month ago
PIBR reminds auditors that 2026 closes the 2024-2026 ODZ settlement period: check training hours now; late completion needs KRBR consent.
Industry: Accounting, bookkeeping and auditing activities; tax consultancy
Auditing Standards (ISA / Local Equivalents)·Sweden·FAR·1 month ago
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.
Industry: Accounting, bookkeeping and auditing activities; tax consultancy
Statutory Audit Requirements & Thresholds·Germany·Rechtsprechung des Bundes·1 month ago·3 documents
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.
Industry: Legal and accounting activities · Other financial service activities, except insurance and pension funding n.e.c. · +1 more · Other activities auxiliary to financial services, except insurance and pension funding
Audit Oversight & Regulator Bodies·Lithuania·Etar·1 month ago
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.
Industry: Accounting, bookkeeping and auditing activities; tax consultancy
Sustainability Assurance·Sweden·FAR·1 month ago
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.
Industry: Across industries
Audit Oversight & Regulator Bodies·Lithuania·Etar·1 month ago
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.
Industry: Accounting, bookkeeping and auditing activities; tax consultancy
Quality Assurance & Audit Inspections·Sweden·FAR·1 month ago
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.
Industry: Accounting, bookkeeping and auditing activities; tax consultancy
Auditor Registration & Licensing·Lithuania·Lietuvos buhalterių ir auditorių asociacija·1 month ago
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.
Industry: Across industries
Auditing Standards (ISA / Local Equivalents)·Norway·Revisorforeningen·1 month ago
Revisorforeningen has published four examples for separate accounts and BASIL reporting, including MKE versions; its annual-accounts example remains in a separate collection.
Industry: Pre-primary education
Quality Assurance & Audit Inspections·Finland·Suomen Tilintarkastajat ry·1 month ago·4 documents
Recurring documentation gaps also hit related parties, revenue and balance-sheet items: assessed risks must link to procedures, evidence and conclusions.
Industry: Accounting, bookkeeping and auditing activities; tax consultancy
Audit Oversight & Regulator Bodies·Denmark·Retsinformation·1 month ago
Law 729 changes financial-statement disclosures for commercial foundations for financial years beginning from 1 January 2027, alongside board controls over dealings with management.
Industry: Across industries