Quality Assurance & Audit Inspections·Regnskapnorge·1 week ago
Regnskap Norge controllers trace risk to routines to execution; generic assessments and undocumented follow-up fail. Adapt systems and show engagement lead involvement.
Industry: Accounting, bookkeeping and auditing activities; tax consultancy
Audit Oversight & Regulator Bodies·Finanstilsynet·2 weeks ago·2 documents
Finanstilsynet found BDO AS breached the Auditors Act on going concern and a deferred tax asset up 71% since 2022: cash-flow forecasts were never challenged and ISA 540 procedures never performed.
Industry: Accounting, bookkeeping and auditing activities; tax consultancy
Audit Oversight & Regulator Bodies·Finanstilsynet·2 weeks ago·2 documents
Finanstilsynet fined ES Revisjon AS 500,000 kroner for gross breaches in four 2025 audits: deficient fraud-risk and revenue work plus years of weak cyclical inspections.
Industry: Accounting, bookkeeping and auditing activities; tax consultancy
Auditor Registration & Licensing·Revisorforeningen·4 weeks ago
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.
Industry: Accounting, bookkeeping and auditing activities; tax consultancy
Statutory Audit Requirements & Thresholds·Revisorforeningen·4 weeks ago
Revisorforeningen backs directive-based rules but says the audit statement on the tax report should cover only undertakings with the duty, exempting small ones at least.
Industry: Accounting, bookkeeping and auditing activities; tax consultancy
Auditor Registration & Licensing·Revisorforeningen·1 month ago·2 documents
Both practical auditor exams are expected around October/November 2027, and the 3,200-hour practice rule now counts billable hours that need not actually have been invoiced.
Industry: Accounting, bookkeeping and auditing activities; tax consultancy
Auditor Registration & Licensing·Revisorforeningen·1 month ago·2 documents
Candidates who have paid the fee and met the education and practice criteria now get confirmation of eligibility about a week before the exam, for both the revisor and bærekraftsrevisor exams.
Industry: Accounting, bookkeeping and auditing activities; tax consultancy
Auditing Standards (ISA / Local Equivalents)·Revisorforeningen·2 months ago
Revisorforeningen has published four examples for separate accounts and BASIL reporting, including MKE versions; its annual-accounts example remains in a separate collection.
Industry: Pre-primary education
Statutory Audit Requirements & Thresholds·Altinn·3 months ago
Client-money declarations retain their two-stage signing process and separate first- and second-half deadlines.
Industry: Real estate agencies · Fund management activities · +2 more · Legal and accounting activities · Other financial service activities, except insurance and pension funding n.e.c.
Auditor Registration & Licensing·Revisorforeningen·3 months ago
Candidates for the 2026 practical exam can send further material — e.g. practice confirmation from several employers — by replying to e-mail received on registration. The registration and documentation deadline was 31 August 2026.
Industry: Accounting, bookkeeping and auditing activities; tax consultancy
Auditing Standards (ISA / Local Equivalents)·Revisorforeningen·3 months ago
Comments are due by 17 November 2026. Revisorforeningen will coordinate a response with its Nordic sister organisations and asks Norwegian auditors of small and less complex entities for input by 15 October 2026.
Industry: Accounting, bookkeeping and auditing activities; tax consultancy
Auditing Standards (ISA / Local Equivalents)·Revisorforeningen·3 months ago
Finanstilsynet clarifies internal transfers, documentation and continuation reviews. Audit firms should check their routines against the guidance.
Industry: Accounting, bookkeeping and auditing activities; tax consultancy