NorwayAltinn
Sustainability-auditor top-up filing moves off blanket Privatperson access
State-authorised auditors seeking the KRT-3005 sustainability-auditor top-up now file with an Enhetsregisteret role or a single-service authorisation; the old Privatperson role works during the transition.
By Taxxa AI OyPublished 3 November 2026
Industry: Accounting, bookkeeping and auditing activities; tax consultancy
Finanstilsynet form KRT-3005, "Søknad om tilleggsgodkjenning som bærekraftsrevisor etter overgangsregel", serves state-authorised auditors becoming bærekraftrevisor
Altinn. Under revisorforskriften § 1-6, Finanstilsynet grants supplementary approval as bærekraftsrevisorLovdata on special conditions to applicants approved as statsautorisert revisor before 1 January 2026Altinn. The requirement is 40 continuing-education hours in sustainability reporting and assurance of sustainability reportingAltinn, completed during the last three yearsAltinn, with participation confirmed by the organiser. Which attachments are needed appears in the form itself.
The transitional rule exempts applicants from the requirement of at least eight months of practical training in assurance of sustainability reporting or other sustainability-related servicesFinanstilsynet, including the practical examination in sustainabilityFinanstilsynet. The 40 hours must be structured training or teaching and must cover the required topics: legal requirements and standards for sustainability reporting including consolidated reporting, sustainability analysis, due-diligence processes for sustainability matters, and legal requirements and standards for assuranceLovdata. Hours are documented as revisorloven § 5-1 fourth paragraph prescribes, the documentation must show the topics are covered, and the organiser must confirm the course content and actual participation including its date. The transitional rule has no expiry dateFinanstilsynet: 31 December 2025 is the cut-off for coming under itFinanstilsynet, and auditors covered by it may use it at any timeFinanstilsynet. Applicants must be listed in the RevisorregisteretFinanstilsynet, which forms part of Finanstilsynet's virksomhetsregister; anyone with a deposited approval first applies for reactivation as statsautorisert revisor through form KRT-1019Finanstilsynet.
Access to the filing has changed. Previously anyone could file: the requirement was the Privatperson access package \u2014 \u00aballe har dette\u00bb, as the old page put it \u2014 with authorisations visible on the access-management page. Now the filer must hold a role in the Enhetsregisteret or, failing that, a fullmakt til enkelttjenesten, the single-service authorisationAltinn. During a transition period the form remains available to holders of the Privatperson role from old AltinnAltinn. No end date for this access transition is givenAltinn.
Finanstilsynet aims to decide within 30 daysAltinn, although complexity, caseload, resource allocation and incomplete documentation all affect timing, and some applicants wait longer than 30 days. Every applicant receives a decision letterAltinn, normally to the digital mailbox or otherwise to the stated postal address, and is contacted where the application shows documentation is missing. A final refusal can be appealedAltinn. Questions go to post@finanstilsynet.no or through the general attachment form KRT-1060.
Legal basis: Lov om revisjon og revisorer (revisorloven)Altinn with revisorforskriften § 1-6 on supplementary approval as bærekraftsrevisorAltinn, applied through Finanstilsynet form KRT-3005Finanstilsynet with its "Tilgang og fullmakter" section.
Auditors covered by the transitional rule should confirm their Revisorregisteret listing and the filer's Enhetsregisteret role or single-service authorisation before starting KRT-3005.