New audit-report templates cover kindergarten accounts and BASIL

Revisorforeningen has published model reports for kindergarten BASIL reporting and income statements with relevant balance-sheet items, with a standard and an MKE version of eachRevisorforeningen. Announced on 8 September 2026, the examples give auditors report formats for the distinct reporting requirements applying to private kindergartens.

The new collection contains “Eksempel på revisors beretning til BASIL-rapporteringen” and a corresponding version marked “MKE”, alongside “Eksempel på revisors beretning til resultatregnskap med relevante balanseposter” and its MKE version. They are available under Standarder og veiledninger/Revisjon av deler av regnskap. For a kindergarten preparing annual accounts under regnskapsloven, the association points instead to its existing example collection under Standarder og veiledninger/Revisjon av årsregnskap.

The distinction matters when selecting the report for an engagement. Under økonomiforskrift til barnehageloven § 4, kindergartens required to be separate legal entities must prepare annual accounts in accordance with regnskapslovenLovdata. Section 5 covers kindergartens within the specified exemptions from separate legal status that do not prepare kindergarten annual accounts under that Act. They must prepare separate accounts for each approved kindergarten, showing all income and expenses relating to approved kindergarten operations and relevant balance-sheet items.

Section 7 requires the accounts to be audited by a state-authorised auditor and the reporting under § 8 to be attested by a state-authorised auditor. Section 8 requires annual financial information on the use of public grants and parental payments, with supporting information, using the prescribed standard form by the deadline set by the ministryLovdata. Kindergartens required to be separate legal entities must also report their annual accounts and audit report. The regulation applies to approved private kindergartens operating under barnehageloven and receiving grants under its § 19.

Revisorforeningen’s earlier reporting notice states that BASIL reporting for the 2025 financial year runs from 15 April to 20 September 2026Revisorforeningen.

The audit and attestation duties are set by økonomiforskrift til barnehageloven § 7, which refers to reporting under § 8.