NorwayRevisorforeningen
Finanstilsynet seeks power for fully automated decisions on auditors
New § 6-5 in the finanstilsynsloven would let the supervisor decide cases by automation alone and new § 6-6 would let it test IT systems on real personal data; hearing responses are due 6 October 2026.
By Taxxa AI OyPublished 4 October 2026
Finanstilsynet has asked for statutory authority to adopt fully automated decisionsRevisorforeningen and to use real personal data when developing and testing IT systems, including solutions built on artificial intelligence
Revisorforeningen. The Finance Ministry has circulated the supervisor's proposal for consultation
Revisorforeningen: two new provisions in the finanstilsynsloven. The stated aim is to let the supervisor deploy new technology and process cases more efficiently.
The proposal has two limbs. On automated decisions (new § 6-5): Finanstilsynet could adopt decisions based solely on automated processing of personal dataRevisorforeningen. On development and testing (new § 6-6): Finanstilsynet could use real personal data to develop and test IT systems, on condition that using anonymous or fictitious data is impossible or disproportionately difficult
Revisorforeningen. The ministry also seeks views on an enabling power for regulations setting closer rules on case processing and on which types of decisions may be automated
Revisorforeningen.
Auditors are expressly named in the hearing note as one of the groups of natural persons Finanstilsynet supervisesRevisorforeningen. The supervisor reports that it already runs wholly or partly automated processes for matters including deletion of approval as statsautorisert revisor and approval as bærekraftsrevisor. Finanstilsynet is now developing further solutions using robotic process automation and AI, which in time could support automated decisions in cases suited to it, with shorter processing times and more equal treatment cited as gains. The assessment alongside the proposal is that it has limited practical significance for members in the first instance, covering mainly standardised matters such as approvals and registrations.
The proposal assumes the Public Administration Act (forvaltningsloven) and the data-protection rules apply in fullRevisorforeningen. That entails, among other things, the right to reasons, the right to appeal and human review of an automated decision
Revisorforeningen. Notably, Finanstilsynet proposes no express bar on discretionary decisions of the kind found in the Tax Administration Act (skatteforvaltningsloven)
Revisorforeningen; instead it points to the general requirement of proper case processing (forsvarlig saksbehandling) as the boundary
Revisorforeningen.
The hearing also shows the supervisor building AI into its own working processes: under Finanstilsynet's digitalisation strategy, AI is to be phased in as competence in technology, use areas and ethical questions is built up. Revisorforeningen does not plan to submit a hearing response but will follow the matter, particularly any regulations on which decisions may be automated. Members who wish to comment can respond directly via the hearing page on regjeringen.no by 6 October 2026Revisorforeningen.
Legal basis: the consultation proposal for new §§ 6-5 and 6-6 in the finanstilsynsloven (Lov om Finanstilsynet, NL/lov/2024-06-21-41).
If you want to comment on automated decisions or test-data use in Finanstilsynet cases, submit a response via the hearing page on regjeringen.no by 6 October 2026.