Lakisääteinen tilintarkastus ja raja-arvot·Revisorforeningen·1 viikko sitten
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.
Tilintarkastajien rekisteröinti ja hyväksyminen·Revisorforeningen·2 viikkoa sitten·2 asiakirjaa
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.
Tilintarkastajien rekisteröinti ja hyväksyminen·Revisorforeningen·3 viikkoa sitten·2 asiakirjaa
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.
Tilintarkastusstandardit (ISA / kansalliset)·Revisorforeningen·1 kuukausi sitten
Revisorforeningen has published four examples for separate accounts and BASIL reporting, including MKE versions; its annual-accounts example remains in a separate collection.
Lakisääteinen tilintarkastus ja raja-arvot·Altinn·2 kuukautta sitten
Client-money declarations retain their two-stage signing process and separate first- and second-half deadlines.
Tilintarkastajien rekisteröinti ja hyväksyminen·Revisorforeningen·2 kuukautta sitten
Candidates for the 2026 practical exam can send further material — e.g. practice confirmation from several employers — by replying to e-mail received on registration. The registration and documentation deadline was 31 August 2026.
Tilintarkastusstandardit (ISA / kansalliset)·Revisorforeningen·2 kuukautta sitten
Comments are due by 17 November 2026. Revisorforeningen will coordinate a response with its Nordic sister organisations and asks Norwegian auditors of small and less complex entities for input by 15 October 2026.
Tilintarkastusstandardit (ISA / kansalliset)·Revisorforeningen·2 kuukautta sitten
Finanstilsynet clarifies internal transfers, documentation and continuation reviews. Audit firms should check their routines against the guidance.