KRT-1001 audit self-report due 7 December 2026 under new access rule

Firms that, at the reporting time, are entered in the Revisorregisteret with the right to conduct audit activity must submit the self-report Revisjonsforetakts egenmelding (KRT-1001) to Finanstilsynet by 7 December 2026.Altinn The report feeds the authority's ongoing supervision: Finanstilsynet collects information from audit firms as a basis for assessing their compliance with the regulations, carrying out document-based supervision under finanstilsynsloven § 3-1 first paragraph. The authority owes a duty of confidentiality over all information emerging from that document-based supervision under § 2-7, and at on-site supervision it uses the information received through the self-report as part of the control basis.

To fill in and submit the form the filer needs Regnskap og Økonomirapportering: a role in the Enhetsregisteret, or alternatively a power of attorney to the single service or to the Regnskap og økonomirapportering access packageAltinn. Filers check which roles they hold for the firm on the profile page, and anyone missing the role must have someone who holds it delegate it to them. In the previous version, the transition clause said you could use the form if you already had one of these roles from old Altinn, naming Utfyller/Innsender; the revised page no longer lists any legacy role thereAltinn. Finanstilsynet's phase-out notice still lets reporters who already hold Utfyller/Innsender use it for Altinn reporting through 2026Finanstilsynet, while the role cannot be delegated anew after 31 May 2026Finanstilsynet. In practice the person responsible for the firm's KRT-1001 filing should be set up with an Enhetsregisteret role or a delegated package well before the December deadline rather than relying on a legacy filing role.

The form's statutory references now track the numbering in Lov om Finanstilsynet: the duty to see that audit firms operate in an appropriate and reassuring manner sits in § 1-3, the document-based supervision in § 3-1 first paragraph and the duty of confidentiality in § 2-7. Questions on the self-report are directed to the contact information on Finanstilsynet's own pages for the form, which also carry more information on the reporting.

Legal basis: Lov om Finanstilsynet (finanstilsynsloven) §§ 1-3, 3-1 and 2-7, reported through Finanstilsynet form KRT-1001 with submission access through Enhetsregisteret roles and Altinn fullmakt to the stated service or access package.