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Norway·Revisorforeningen

AMLA consults on risk-assessment standards for non-financial firms

The draft covers auditors, accountants and tax advisers. Responses are due 27 September 2026; the proposed methodology would apply from 31 December 2028.

By Taxxa AI Oy · Published 5 August 2026

Financial Sector & Markets

AMLA is consulting on a common method for assessing money-laundering and terrorist-financing risk in the non-financial sector. The consultation opened on 13 July 2026 under Article 40(2) of Directive (EU) 2024/1640. It covers categories including auditors, accountants and tax advisers. AMLA says the draft aims to have similar businesses assessed consistently across member states.EuropaRevisorforeningenEuropa

Revisorforeningen’s explanation describes three stages: supervisors assess inherent risk using sector-specific information, assess the quality of the business’s controls, and combine these into residual risk. It says the draft offers simplified reporting for businesses with fewer than five full-time equivalents and turnover below EUR 600,000, but allows full reporting where the supervisor treats the sector as high risk. These are proposed arrangements. AMLA’s press release states that the methodology would apply from 31 December 2028.RevisorforeningenEuropa

Responses are due on 27 September 2026 at 23:59 CEST through the sector-specific and general surveys. The public hearing is scheduled for 10 September, 10:00–12:00 CEST. Attendance requires registration, places are limited, and registration closes at 10:00 CEST that day.EuropaEuropa

In its 5 August account, Revisorforeningen described EEA incorporation and Norway’s relationship with AMLA as unresolved. The consultation should therefore not be read as an adopted Norwegian requirement. Finanstilsynet asks stakeholders to flag matters of particular importance to Norway, and Revisorforeningen invites members to share practical experiences of money-laundering supervision for possible input.RevisorforeningenFinanstilsynet

Consider responding to AMLA by 27 September 2026 at 23:59 CEST. Register before 10:00 CEST on 10 September to attend the hearing, and share Norway-specific concerns with Finanstilsynet or Revisorforeningen.

Sources

  1. Consultation on the draft RTS on the assessment of the inherent and residual risk profile of obliged entities in the non-financial sector
  2. EU vil standardisere hvordan tilsyn vurderer hvitvaskingsrisikoen din – høring nå ute
  3. Press Release: AMLA consults on harmonised risk assessments in the non-financial sector
  4. Public Hearing on the draft RTS on the assessment of the inherent and residual risk profile of obliged entities in the non-financial sector - Authority for Anti-Money Laundering and Countering the Financing of Terrorism
  5. Høyring frå AMLA: Utfyllande reglar om risikovurdering av forplikta einingar i ikkje-finansiell sektor

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