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NorwayAltinn

KRT-1009 guidance specifies auditor access packages

The signing requirement concerns the first-half auditor declaration; Norwegian branches are expressly excluded from that declaration.

By Taxxa AI OyPublished 12 August 2026

Financial Sector & Markets

Industry: Fund management activities

Altinn’s KRT-1009 guidance now states that an auditor signing the half-year return must hold “Ansvarlig Revisor” and/or “Revisormedarbeider”. The package for completing and submitting the form is “Regnskap og økonomirapportering”. These are separately described permissions.Altinn

The return covers Norwegian management companies for securities funds, authorised alternative investment fund managers, and Norwegian branches of foreign managers. The first-half return includes an auditor’s declaration: the preparer signs first, followed by the responsible auditor. Norwegian branches do not submit an auditor’s declaration, and the second-half return has none.Altinn

The stated deadlines are 29 August for the first half-year and 30 January for the second. A corrected return is required where previously reported figures or information change materially. Reporting teams should identify whether the auditor-declaration step applies to their entity before arranging access and signatures.Altinn

Check whether the first-half auditor declaration applies, then verify the preparer’s and auditor’s respective access.

Sources

Halvårsoppgave for forvaltningsselskap og AIF-forvaltere (KRT-1009)