Auditor Registration & Licensing·Poland·Polska Izba Biegłych Rewidentów (PIBR)·4 weeks ago
PIBR reminds auditors that 2026 closes the 2024-2026 ODZ settlement period: check training hours now; late completion needs KRBR consent.
Auditing Standards (ISA / Local Equivalents)·Sweden·FAR·4 weeks 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.
Statutory Audit Requirements & Thresholds·Germany·Rechtsprechung des Bundes·4 weeks 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.
Audit Oversight & Regulator Bodies·Lithuania·Etar·4 weeks 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.
Sustainability Assurance·Sweden·FAR·4 weeks 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.
Audit Oversight & Regulator Bodies·Lithuania·Etar·4 weeks 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.
Quality Assurance & Audit Inspections·Sweden·FAR·4 weeks 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.
Auditor Registration & Licensing·Lithuania·Lietuvos buhalterių ir auditorių asociacija·4 weeks 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.
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.
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.
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.
Auditor Registration & Licensing·Latvia·Latvijas Zvērinātu Revidentu Asociācija·1 month ago
The Latvian Association of Certified Auditors links portal services for audit-experience recognition, foreign qualifications and temporary professional activity.
Auditing Standards (ISA / Local Equivalents)·Sweden·FAR·2 months ago
FAR distinguishes agreed-upon procedures from assurance and explains how auditors should handle grant-provider templates and requests to sign financial reports.
Statutory Audit Requirements & Thresholds·Finland·Suomen Tilintarkastajat ry·2 months ago
HE 126/2026 would ease private-company capital procedures and revise negative-equity notices, special inspections and auditor liability periods. The measures remain proposals.
Audit Oversight & Regulator Bodies·Lithuania·Lietuvos auditorių rūmai·2 months ago·14 documents
The adopted policy links inspection intensity to risk and expects firms to flag problems early, while keeping responsibility for compliance with their management.
Statutory Audit Requirements & Thresholds·Norway·Altinn·2 months ago
Client-money declarations retain their two-stage signing process and separate first- and second-half deadlines.
Auditor Registration & Licensing·Norway·Revisorforeningen·2 months ago
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.
Auditing Standards (ISA / Local Equivalents)·Norway·Revisorforeningen·2 months ago
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.
Auditing Standards (ISA / Local Equivalents)·Norway·Revisorforeningen·2 months ago
Finanstilsynet clarifies internal transfers, documentation and continuation reviews. Audit firms should check their routines against the guidance.