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NorwayAltinn

KRT-1008 names a different access package for auditor signatures

The later Altinn guidance names Regnskapsfører med signeringsrettighet rather than the two auditor packages previously listed.

By Taxxa AI OyPublished 20 August 2026

Financial Sector & Markets

Altinn’s later guidance for KRT-1008, the half-year return for investment firms, requires the auditor to hold “Regnskapsfører med signeringsrettighet” when signing. It replaces the previous reference to “Ansvarlig Revisor” and/or “Revisormedarbeider”. The package needed to complete the form remains “Regnskap og økonomirapportering”.Altinn Altinn

For the first-half return, Norwegian investment firms must have both the firm and its auditor sign. The firm completes the form first and the auditor signs afterwards. Someone who lacks the necessary access must obtain delegation from a person authorised to grant it.Altinn

The published filing dates are 29 August for the first half-year and 30 January for the second. The guidance also requires a replacement return using final figures when provisional figures were filed to meet the deadline and the final accounts differ materially. Teams should use the later signing instruction when reviewing access, rather than the older description of the auditor packages.Altinn

Use the later KRT-1008 signing-package instruction and verify delegated access before the auditor signs.

Sources

Halvårsoppgave for verdipapirforetak (KRT-1008)