fredag 9 oktober 2026
Regeländringar hämtas dagligen från officiella källor i hela Europa. Skapa ett kostnadsfritt konto för att följa dina jurisdiktioner och fråga Taxxa vad en ändring innebär i praktiken.
Auktorisation & registrering av revisorerRevisorforeningenför 5 dagar sedan
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.
Revisionsplikt & gränsvärdenRevisorforeningenför 1 vecka sedan
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.
Auktorisation & registrering av revisorerRevisorforeningenför 2 veckor sedan2 dokument
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.
Auktorisation & registrering av revisorerRevisorforeningenför 3 veckor sedan2 dokument
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.
Revisionsstandarder (ISA / lokala motsvarigheter)Revisorforeningenför 1 månad sedan
Revisorforeningen has published four examples for separate accounts and BASIL reporting, including MKE versions; its annual-accounts example remains in a separate collection.
Revisionsplikt & gränsvärdenAltinnför 2 månader sedan
Client-money declarations retain their two-stage signing process and separate first- and second-half deadlines.
Auktorisation & registrering av revisorerRevisorforeningenför 2 månader sedan
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.
Revisionsstandarder (ISA / lokala motsvarigheter)Revisorforeningenför 2 månader sedan
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.
Revisionsstandarder (ISA / lokala motsvarigheter)Revisorforeningenför 2 månader sedan
Finanstilsynet clarifies internal transfers, documentation and continuation reviews. Audit firms should check their routines against the guidance.
