vendredi 9 octobre 2026
Les changements réglementaires sont détectés chaque jour à partir de sources officielles dans toute l'Europe. Créez un compte gratuit pour suivre vos juridictions et demander à Taxxa ce qu'un changement implique en pratique.
Inscription & agrément des auditeursNorvègeRevisorforeningenil y a 3 semaines2 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.
Inscription & agrément des auditeursPolognePolska Izba Biegłych Rewidentów (PIBR)il y a 4 semaines
PIBR reminds auditors that 2026 closes the 2024-2026 ODZ settlement period: check training hours now; late completion needs KRBR consent.
Normes d'audit (ISA / équivalents locaux)SuèdeFARil y a 4 semaines
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.
Audit légal — obligations & seuilsAllemagneRechtsprechung des Bundesil y a 4 semaines3 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.
Supervision de l'audit & régulateursLituanieEtaril y a 4 semaines
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.
Certification de durabilitéSuèdeFARil y a 4 semaines
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.
Supervision de l'audit & régulateursLituanieEtaril y a 4 semaines
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.
Contrôle qualité & inspectionsSuèdeFARil y a 4 semaines
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.
Inscription & agrément des auditeursLituanieLietuvos buhalterių ir auditorių asociacijail y a 4 semaines
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.
Normes d'audit (ISA / équivalents locaux)NorvègeRevisorforeningenil y a 1 mois
Revisorforeningen has published four examples for separate accounts and BASIL reporting, including MKE versions; its annual-accounts example remains in a separate collection.
Contrôle qualité & inspectionsFinlandeSuomen Tilintarkastajat ryil y a 1 mois4 documents
Recurring documentation gaps also hit related parties, revenue and balance-sheet items: assessed risks must link to procedures, evidence and conclusions.
Supervision de l'audit & régulateursDanemarkRetsinformationil y a 1 mois
Law 729 changes financial-statement disclosures for commercial foundations for financial years beginning from 1 January 2027, alongside board controls over dealings with management.
Inscription & agrément des auditeursLettonieLatvijas Zvērinātu Revidentu Asociācijail y a 1 mois
The Latvian Association of Certified Auditors links portal services for audit-experience recognition, foreign qualifications and temporary professional activity.
Normes d'audit (ISA / équivalents locaux)SuèdeFARil y a 1 mois
FAR distinguishes agreed-upon procedures from assurance and explains how auditors should handle grant-provider templates and requests to sign financial reports.
Audit légal — obligations & seuilsFinlandeSuomen Tilintarkastajat ryil y a 2 mois
HE 126/2026 would ease private-company capital procedures and revise negative-equity notices, special inspections and auditor liability periods. The measures remain proposals.
Supervision de l'audit & régulateursLituanieLietuvos auditorių rūmaiil y a 2 mois14 documents
The adopted policy links inspection intensity to risk and expects firms to flag problems early, while keeping responsibility for compliance with their management.
Audit légal — obligations & seuilsNorvègeAltinnil y a 2 mois
Client-money declarations retain their two-stage signing process and separate first- and second-half deadlines.
Inscription & agrément des auditeursNorvègeRevisorforeningenil y a 2 mois
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.
Normes d'audit (ISA / équivalents locaux)NorvègeRevisorforeningenil y a 2 mois
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.
Normes d'audit (ISA / équivalents locaux)NorvègeRevisorforeningenil y a 2 mois
Finanstilsynet clarifies internal transfers, documentation and continuation reviews. Audit firms should check their routines against the guidance.
