What sources does Taxxa search?

Taxxa searches a continuously updated collection of more than one million pages from tax authorities, government publications, legislation and case law across the European jurisdictions it covers. Every response cites the underlying material, so a professional can inspect the rule, its jurisdiction and whether it is current before relying on the result.

Can Taxxa work with a team’s own documents?

Yes. Research can combine the public knowledge base with a team’s own PDF, DOCX, CSV and TXT files in one workspace. That makes it possible to compare a client document with the relevant guidance, trace a conclusion to its source and prepare a draft without losing the evidence that supports it.

Who is Taxxa built for?

Accountants, auditors, tax advisors, payroll specialists, bookkeepers and advisory teams working across European jurisdictions. Shared workspaces keep research available to colleagues, and citations make review easier.

Where is customer data stored, and is it used to train models?

Customer data stays in the European Union and is never used to train language models.

Does Taxxa replace professional judgement?

No. Taxxa is a research and drafting workspace. It helps professionals reach an informed starting point faster; the professional still reviews the evidence and makes the final decision. It does not file returns, post bookkeeping entries or give legal advice.

NorwayFinanstilsynet

Finanstilsynet found 15 listed half-year reports lacked declarations

Fifteen listed companies' 2026 half-year reports lacked the management declaration and nineteen said nothing about auditor review; Finanstilsynet has had the deficiencies published.

By Taxxa AI OyPublished 7 October 2026

Financial Sector & Markets

Finanstilsynet has reviewed whether the 2026 half-year reports of listed companies satisfied the form and content requirements, and uncovered deficiencies in several categories. Fifteen half-year reports lacked the management declarationFinanstilsynet, one lacked the half-year narrativeFinanstilsynet, and nineteen gave no information on whether the report had been audited or reviewed by an auditorFinanstilsynet.

The review counted 15 half-year reports without a ledelseserklæring and one, from Hunter Group ASA, without a halvårsberetning. Two companies published the declaration as a document separate from the half-year reportFinanstilsynet, and one did the same with the narrativeFinanstilsynet. One company published a declaration given by the board but not by the chief executiveFinanstilsynet. Nineteen reports said nothing about whether the half-year accounts had been audited or reviewed.

The fifteen reports missing the declaration came from BEWi ASA, Elkem ASA, Melhus Sparebank, MPC Container Ships ASA, Multiconsult ASA, Observe Medical ASA, Otovo ASA, Questerre Energy Corporation, SFL Corporation Ltd., Smartoptics Group ASA, SoftwareOne Holding AG, VIEW Group AS, Cavendish Hydrogen ASA, Itera ASA and Paratus Energy Services Ltd.Finanstilsynet The report missing the narrative came from Hunter Group ASAFinanstilsynet.

Finanstilsynet contacted the affected companies. Those that were asked to publish the identified deficiencies have now done soFinanstilsynet. Companies that published the declaration or the narrative as separate documents were told to present them as standalone parts of the half-year report from next year onwardsFinanstilsynet.

A half-year report comprises half-year accounts, a half-year narrative and a declaration by the persons responsible at the issuerFinanstilsynet, stating to the best of their belief that the accounts comply with the applicable accounting standards and give a true picture of the assets, liabilities, financial position and results, and that the narrative gives a true overview of the material events, risks and uncertainties. For Norwegian issuers the responsible persons are the board of directors and the chief executiveFinanstilsynet, so a declaration from the board alone does not satisfy the requirementFinanstilsynet.

Where the half-year accounts have been audited or subject to simplified auditor review, the audit report or review statement forms part of the published reportFinanstilsynet. Where the accounts have been neither audited nor reviewed, that fact must appear clearly from the report itselfFinanstilsynet — silence on the point is a deficiencyFinanstilsynet, as the nineteen reports without such information show.

The requirements for half-year reports follow from verdipapirhandelloven § 5-6 and verdipapirforskriften.

Counsel and compliance staff for listed issuers should verify the next half-year report against the completeness list — a declaration signed by both the board and the chief executive, the narrative included as a standalone part of the report, and an explicit statement on whether the accounts were audited or reviewed — before publication.

Sources