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NorwayRevisorforeningen

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 OyPublished 5 August 2026

Financial Sector & Markets

Industry: Accounting, bookkeeping and auditing activities; tax consultancy

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.Europa Revisorforeningen Europa

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.Revisorforeningen Europa

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.Europa Europa

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.Revisorforeningen Finanstilsynet

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.

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