NorwayRevisorforeningen
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 OyPublished 25 September 2026
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 entrants
Revisorforeningen: the revisor exam takes place on 29 October 2026
Revisorforeningen after a 31 August registration deadline
Revisorforeningen, and the bærekraftsrevisor exam takes place on 5 November 2026
Revisorforeningen after a 7 September deadline
Revisorforeningen.
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 months
Revisorforeningen and 3,200 hours
Revisorforeningen. 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 services
Revisorforeningen, and that sustainability practice may count toward the 24-month and 3,200-hour totals
Revisorforeningen. Other sustainability-related services mean services connected to sustainability reporting apart from assurance itself, such as advice on sustainability reporting and preparation of sustainability reports
Revisorforeningen.
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 invoiced
Revisorforeningen. Course hours cannot be counted
Revisorforeningen. The employer must confirm both the duration of at least 24 months and the volume of at least 3,200 hours of qualifying practice
Revisorforeningen, and must sign the confirmation
Revisorforeningen. It is enough that the 24 months are reached by the exam date
Revisorforeningen, but only hours already completed may be included in the employer's confirmation
Revisorforeningen.
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 examRevisorforeningen
Revisorforeningen. 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 regulation
Revisorforeningen.
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 bærekraftsrevisor
Revisorforeningen.
Both exams run as home examinationsRevisorforeningen: the paper is published at 09:00
Revisorforeningen, candidates identify themselves with Vipps
Revisorforeningen, and the answer is submitted as a single Word or PDF document by 14:00 on the same day
Revisorforeningen. The exam fee is NOK 2,350
Revisorforeningen, invoiced by DnR Kompetanse AS
Revisorforeningen, and payment by the stated deadline is a condition for sitting
Revisorforeningen. Grading is pass or fail
Revisorforeningen, with results sent by email no later than 20 November for the revisor exam
Revisorforeningen and 27 November for the bærekraftsrevisor exam
Revisorforeningen; a fail may be appealed within two weeks of receiving the result
Revisorforeningen.
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.