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Norway·Revisorforeningen

Practical auditor exams for 2027 expected around October/November

Both practical auditor exams are expected around October/November 2027, and the 3,200-hour practice rule now counts billable hours that need not actually have been invoiced.

By Taxxa AI Oy · Published 25 September 2026

Audit

Candidates planning the Norwegian practical auditor examinations can now look to 2027: both the practical exam for revisor and the practical exam for bærekraftsrevisor are expected around the turn of October and November 2027Revisorforeningen. The expectation is stated as a forecast, not a fixed date, so candidates should watch for the final date and registration deadline once announced. The 2026 rounds are closed to new entrantsRevisorforeningen: the revisor exam takes place on 29 October 2026Revisorforeningen after a 31 August registration deadlineRevisorforeningen, and the bærekraftsrevisor exam takes place on 5 November 2026Revisorforeningen after a 7 September deadlineRevisorforeningen.

To sit either exam, a candidate must hold a master's degree in accounting and auditing (MRR)Revisorforeningen and have completed at least two years of practical training, meaning 24 monthsRevisorforeningen and 3,200 hoursRevisorforeningen. The bærekraftsrevisor exam adds a further requirement of at least 8 months or 1,067 hours of practical training in assurance of sustainability reporting or other sustainability-related servicesRevisorforeningen, and that sustainability practice may count toward the 24-month and 3,200-hour totalsRevisorforeningen. Other sustainability-related services mean services connected to sustainability reporting apart from assurance itself, such as advice on sustainability reporting and preparation of sustainability reportsRevisorforeningen.

The hour requirement now carries an explicit definition that employers and candidates should apply when counting and confirming practice. Hours mean billable hours (fakturerbare timer) in audit of annual accounts and other qualifying practiceRevisorforeningen, but billable does not mean the hours must actually have been invoicedRevisorforeningen. Course hours cannot be countedRevisorforeningen. The employer must confirm both the duration of at least 24 months and the volume of at least 3,200 hours of qualifying practiceRevisorforeningen, and must sign the confirmationRevisorforeningen. It is enough that the 24 months are reached by the exam dateRevisorforeningen, but only hours already completed may be included in the employer's confirmationRevisorforeningen.

The demand for practice across at least six industries, and the demand that one year of practice be earned after completing the MRR degree, apply only at the later stage when the candidate seeks approval as statsautorisert revisor from Finanstilsynet, so neither demand is a condition for sitting the practical examRevisorforeningenRevisorforeningen. Up to one year of the practice requirement may consist of internal audit, tax audit, preparation of annual accounts under the Accounting Act or other relevant practice under the exception in the audit regulationRevisorforeningen.

The bærekraftsrevisor exam is aimed principally at candidates who will not receive their first approval as statsautorisert revisor until 2026 or later. Candidates already approved earlier can instead use the transitional arrangement of 40 hours of continuing education in sustainability reporting and assurance of sustainability reportingRevisorforeningen. The title bærekraftsrevisor may only be used by a statsautorisert revisor holding Finanstilsynet's supplementary approval as bærekraftsrevisorRevisorforeningen.

Both exams run as home examinationsRevisorforeningen: the paper is published at 09:00Revisorforeningen, candidates identify themselves with VippsRevisorforeningen, and the answer is submitted as a single Word or PDF document by 14:00 on the same dayRevisorforeningen. The exam fee is NOK 2,350Revisorforeningen, invoiced by DnR Kompetanse ASRevisorforeningen, and payment by the stated deadline is a condition for sittingRevisorforeningen. Grading is pass or failRevisorforeningen, with results sent by email no later than 20 November for the revisor examRevisorforeningen and 27 November for the bærekraftsrevisor examRevisorforeningen; a fail may be appealed within two weeks of receiving the resultRevisorforeningen.

The legal basis for the practical examinations is revisorloven §§ 3-3 and 3-3a, forskrift om revisjon og revisorer § 1-4, and the eksamensinstruksen.

Plan the 2027 exam timetable around the expected October/November window and have the employer confirm 24 months and 3,200 billable practice hours under the clarified definition.

Sources

  1. Praktisk eksamen for revisor
  2. Praktisk eksamen for bærekraftsrevisor
  3. Forskrift om revisjon og revisorer

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