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Norway·Altinn

KRT-1010 adds a named auditor signing-access requirement

Client-money declarations retain their two-stage signing process and separate first- and second-half deadlines.

By Taxxa AI Oy · Published 12 August 2026

Public Sector & EconomyAudit

Altinn’s KRT-1010 guidance now says that the auditor signing the client-money declaration must hold “Ansvarlig Revisor” and/or “Revisormedarbeider”. The service’s existing delegation and role instructions remain alongside the added access-package requirement.Altinn

The declaration covers estate agents, third-party debt collectors, fund management companies and AIF managers with active management, and investment firms authorised to handle client funds. The firm completes and signs the first stage; its auditor checks the declaration, signs the second stage and submits it. The firm is responsible for ensuring timely delivery by the auditor.Altinn

The form is submitted each half-year, with deadlines of 1 September for the first half and 1 March for the second. Before the next submission, firms should check both the delegation needed to use the service and the package required for the auditor’s signature. Missing delegation must be arranged through someone authorised to grant it.Altinn

Confirm the auditor’s KRT-1010 access package and schedule both signing stages before the applicable deadline.

Sources

  1. Foretakets behandling av klientmidler med revisors uttalelse (KRT-1010)

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