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.
Audit légal — obligations & seuilsSuèdeFARil y a 2 jours
Missing auditors can trigger Bolagsverket orders and compulsory liquidation; late filings bring fees and, after 15 months, personal liability — plus a new one-year karenstid rule for acquired parents.
Inscription & agrément des auditeursLituanieEtaril y a 2 jours
Order No. V3-21 lets third-country auditors assuring 2025–2030 sustainability reports file a new Annex 11 form instead of the point 5.1/5.2 documents, with a five-day AVNT listing decision.
Certification de durabilitéLituanieEtaril y a 3 jours
AVNT restated point 19 of the assurance work-organisation rules: an audit firm must now also appoint a licensed, reputable sustainability-assurance auditor next to the key partner.
Certification de durabilitéAllemagneWirtschaftsprüferkammeril y a 3 jours
The advice proposes EU add-ons and carve-outs to ISSA 5000; the Commission must adopt the standard by 1 July 2027 and a consultation is expected shortly.
Normes d'audit interneLituanieEtaril y a 3 jours
Order 1K-307 restates the external-evaluation procedure for internal audit units: 5-year cycle, global-standards benchmark, outsourced-provider route and data-protection rules.
Certification de durabilitéFinlandeSuomen Tilintarkastajat ryil y a 4 jours
Sustainability reporting assurers may sign voluntary-report assurance engagements as KRT after the Auditing Act scope extension; HT and KHT auditors and audit firms remain eligible assurers.
Inscription & agrément des auditeursNorvègeRevisorforeningenil y a 5 jours
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.
Certification de durabilitéPolognePolska Izba Biegłych Rewidentów (PIBR)il y a 5 jours
Statutory auditors who will not perform sustainability-reporting assurance are encouraged to file form R3ESG to remove the ESG entitlement from the public register, on paper or through e-Doręczenia.
Audit légal — obligations & seuilsNorvègeRevisorforeningenil y a 1 semaine
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.
Indépendance & rotation des auditeursAllemagneWirtschaftsprüferkammeril y a 1 semaine
The 2026 Handbook consolidates the ethics Code in two volumes; external-expert and sustainability rules apply from 15 December 2026, value-chain independence provisions from 1 July 2028.
Supervision de l'audit & régulateursEstonieRiigi Teatajail y a 2 semaines
Rate rises from 0.7% to 0.85% of prior-period audit-services sales revenue for licensed audit firms, under the Auditing Activities Act.
Inscription & agrément des auditeursPolognePolska Izba Biegłych Rewidentów (PIBR)il y a 2 semaines3 documents
Politechnika Bydgoska becomes the tenth university whose graduates can credit all 10 knowledge exams, for 2026/2027 cohorts onward.
Normes d'audit (ISA / équivalents locaux)FranceSidoniil y a 2 semaines
L’avis technique de septembre 2026 remplace la doctrine de 2008 et guide les commissaires aux comptes pour le rapport annuel sur la protection des instruments financiers des clients.
Supervision de l'audit & régulateursSuèdeFARil y a 2 semaines
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.
Inscription & agrément des auditeursNorvègeRevisorforeningenil y a 2 semaines2 documents
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.
Inscription & agrément des auditeursLituanieLietuvos auditorių rūmaiil y a 3 semaines
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.
Supervision de l'audit & régulateursLituanieEtaril y a 3 semaines
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.
Inscription & agrément des auditeursPolognePolska Izba Biegłych Rewidentów (PIBR)il y a 3 semaines2 documents
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.
Audit légal — obligations & seuilsRoyaume-UniGOV.UKil y a 3 semaines3 documents
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.
Indépendance & rotation des auditeursAllemagneWirtschaftsprüferkammeril y a 3 semaines2 documents
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.
