Friday, 9 October 2026
Regulatory changes detected daily from official sources across Europe. Create a free account to follow your jurisdictions and ask Taxxa what a change means in practice.
Statutory Audit Requirements & ThresholdsSwedenFAR2 days ago
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.
Auditor Registration & LicensingLithuaniaEtar2 days ago
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.
Sustainability AssuranceLithuaniaEtar3 days ago
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.
Sustainability AssuranceGermanyWirtschaftsprüferkammer3 days ago
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.
Internal Audit StandardsLithuaniaEtar3 days ago
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.
Sustainability AssuranceFinlandSuomen Tilintarkastajat ry4 days ago
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.
Auditor Registration & LicensingNorwayRevisorforeningen5 days ago
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.
Sustainability AssurancePolandPolska Izba Biegłych Rewidentów (PIBR)5 days ago
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.
Statutory Audit Requirements & ThresholdsNorwayRevisorforeningen1 week ago
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.
Auditor Independence & Rotation RulesGermanyWirtschaftsprüferkammer1 week ago
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.
Audit Oversight & Regulator BodiesEstoniaRiigi Teataja2 weeks ago
Rate rises from 0.7% to 0.85% of prior-period audit-services sales revenue for licensed audit firms, under the Auditing Activities Act.
Auditor Registration & LicensingPolandPolska Izba Biegłych Rewidentów (PIBR)2 weeks ago3 documents
Politechnika Bydgoska becomes the tenth university whose graduates can credit all 10 knowledge exams, for 2026/2027 cohorts onward.
Auditing Standards (ISA / Local Equivalents)FranceSidoni2 weeks ago
The September 2026 avis technique replaces the 2008 guidance and tells commissaires aux comptes of investment firms and licensed banks how to report each year on client financial-instrument safeguards.
Audit Oversight & Regulator BodiesSwedenFAR2 weeks ago
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.
Auditor Registration & LicensingNorwayRevisorforeningen2 weeks ago2 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.
Auditor Registration & LicensingLithuaniaLietuvos auditorių rūmai3 weeks ago
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.
Audit Oversight & Regulator BodiesLithuaniaEtar3 weeks ago
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.
Auditor Registration & LicensingPolandPolska Izba Biegłych Rewidentów (PIBR)3 weeks ago2 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.
Statutory Audit Requirements & ThresholdsUnited KingdomGOV.UK3 weeks ago3 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.
Auditor Independence & Rotation RulesGermanyWirtschaftsprüferkammer3 weeks ago2 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.
