New KRT-3001 form takes auditor and sustainability-auditor applications

Finanstilsynet has published the application form Søknad om godkjenning som statsautorisert revisor og eventuelt/eller tilleggsgodkjenning som bærekraftsrevisor (KRT-3001) in AltinnAltinn. The form is for personal applications only: authorization as statsautorisert revisor, and add-on approval as bærekraftsrevisor under the ordinary rules — alone or together with the auditor authorization.Altinn Applicants with qualifications from EU/EEA states, Switzerland or the United Kingdom follow a separate route described on Finanstilsynet's pages.Altinn The application with attachments is filed electronically in AltinnAltinn, with the required enclosures specified in the form itself.

Authorization as statsautorisert revisor goes to persons meeting the statutory requirements on education, practice, examination and suitabilityLovdata in revisorloven §§ 3-2 to 3-6Lovdata: a master's degree in accounting and auditingLovdata, at least three years of varied practical trainingLovdata, a passed practical examinationRevisorforeningen and documented suitability including a police certificateRevisorforeningen. The sustainability-auditor add-on goes to an authorized auditorLovdata with at least eight months of practical training in sustainability attestation or related servicesLovdata plus a passed examination in the fieldLovdata, under § 3-3 a, and it can be granted at the same time as the auditor authorizationLovdata. Applicants seeking the add-on under the transitional scheme — authorized auditors at 31 December 2025 with 40 hours of relevant continuing education under revisorforskriften § 1-6Lovdata — use form KRT-3005 insteadRevisorforeningen.

There is no processing fee for the application.Altinn Finanstilsynet aims to decide authorization applications within 30 daysAltinn, while noting that complexity, caseload, resource allocation and incomplete documentation can extend the wait. A refusal can be appealedAltinn: Finanstilsynsklagenemnda is the appellate bodyAltinn, the appeal goes to FinanstilsynetAltinn, which investigates and forwards it if the refusal stands, under forvaltningsloven § 33. To fill in and submit the form the applicant must hold a role in the Enhetsregisteret, or hold a power of attorney to the single serviceAltinn; in a transition period the form can be used with the old Altinn role PrivatpersonAltinn.

Legal basis: Lov om revisjon og revisorer (revisorloven) and Forskrift om revisjon og revisorer (revisorforskriften)Altinn, applied for on Finanstilsynet form KRT-3001Altinn with submission through Enhetsregisteret roles or Altinn fullmakt to the single service.