neljapäev, 15. oktoober 2026
Regulatsioonimuudatused kogutakse iga päev ametlikest allikatest üle Euroopa. Loo tasuta konto, et jälgida oma riike ja küsida Taxxalt, mida muudatus praktikas tähendab.
Auditistandardid (ISA / kohalikud)PrantsusmaaSidoni3 nädala eest
The September 2026 avis technique replaces the 2008 guidance and tells commissaires aux comptes of investment firms and licensed banks how to report each year on client financial-instrument safeguards.
Tegevusala: Finantsteenuste osutamine, v.a kindlustus ja pensionifondid · Juriidilised toimingud ja arvepidamine
Auditijärelevalve ja regulaatoridRootsiFAR3 nädala eest
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.
Tegevusala: Valdkondadeülene
Audiitorite registreerimine ja kutse andmineNorraRevisorforeningen3 nädala eest2 dokumenti
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.
Tegevusala: Arvepidamine, raamatupidamine ja auditeerimine; maksualane nõustamine
Audiitorite registreerimine ja kutse andmineLeeduLietuvos auditorių rūmai3 nädala eest
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.
Tegevusala: Arvepidamine, raamatupidamine ja auditeerimine; maksualane nõustamine
Auditijärelevalve ja regulaatoridLeeduEtar4 nädala eest
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.
Tegevusala: Arvepidamine, raamatupidamine ja auditeerimine; maksualane nõustamine
Audiitorite registreerimine ja kutse andminePoolaPolska Izba Biegłych Rewidentów (PIBR)4 nädala eest2 dokumenti
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.
Tegevusala: Arvepidamine, raamatupidamine ja auditeerimine; maksualane nõustamine
Kohustusliku auditi nõuded ja piirmääradÜhendkuningriikGOV.UK4 nädala eest3 dokumenti
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.
Tegevusala: Mujal liigitamata organisatsioonide tegevus
Audiitori sõltumatus ja rotatsioonSaksamaaWirtschaftsprüferkammer4 nädala eest2 dokumenti
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.
Tegevusala: Arvepidamine, raamatupidamine ja auditeerimine; maksualane nõustamine
Audiitorite registreerimine ja kutse andmineNorraRevisorforeningen4 nädala eest2 dokumenti
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.
Tegevusala: Arvepidamine, raamatupidamine ja auditeerimine; maksualane nõustamine
Audiitorite registreerimine ja kutse andminePoolaPolska Izba Biegłych Rewidentów (PIBR)1 kuu eest
PIBR reminds auditors that 2026 closes the 2024-2026 ODZ settlement period: check training hours now; late completion needs KRBR consent.
Tegevusala: Arvepidamine, raamatupidamine ja auditeerimine; maksualane nõustamine
Auditistandardid (ISA / kohalikud)RootsiFAR1 kuu eest
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.
Tegevusala: Arvepidamine, raamatupidamine ja auditeerimine; maksualane nõustamine
Kohustusliku auditi nõuded ja piirmääradSaksamaaRechtsprechung des Bundes1 kuu eest3 dokumenti
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.
Tegevusala: Juriidilised toimingud ja arvepidamine · Muude mujal liigitamata finantsteenuste osutamine, v.a kindlustus ja pensionifondid · Muud finantsteenuste abitegevusalad, v.a kindlustus ja pensionifondid
Auditijärelevalve ja regulaatoridLeeduEtar1 kuu eest
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.
Tegevusala: Arvepidamine, raamatupidamine ja auditeerimine; maksualane nõustamine
Kestlikkusaruandluse kindlustandev teenusRootsiFAR1 kuu eest
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.
Tegevusala: Valdkondadeülene
Auditijärelevalve ja regulaatoridLeeduEtar1 kuu eest
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.
Tegevusala: Arvepidamine, raamatupidamine ja auditeerimine; maksualane nõustamine
Kvaliteedikontroll ja auditi ülevaatusedRootsiFAR1 kuu eest
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.
Tegevusala: Arvepidamine, raamatupidamine ja auditeerimine; maksualane nõustamine
Audiitorite registreerimine ja kutse andmineLeeduLietuvos buhalterių ir auditorių asociacija1 kuu eest
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.
Tegevusala: Valdkondadeülene
Auditistandardid (ISA / kohalikud)NorraRevisorforeningen1 kuu eest
Revisorforeningen has published four examples for separate accounts and BASIL reporting, including MKE versions; its annual-accounts example remains in a separate collection.
Tegevusala: Eelharidus
Kvaliteedikontroll ja auditi ülevaatusedSoomeSuomen Tilintarkastajat ry1 kuu eest4 dokumenti
Recurring documentation gaps also hit related parties, revenue and balance-sheet items: assessed risks must link to procedures, evidence and conclusions.
Tegevusala: Arvepidamine, raamatupidamine ja auditeerimine; maksualane nõustamine
Auditijärelevalve ja regulaatoridTaaniRetsinformation1 kuu eest
Law 729 changes financial-statement disclosures for commercial foundations for financial years beginning from 1 January 2027, alongside board controls over dealings with management.
Tegevusala: Valdkondadeülene
