Auditor Registration & Licensing·Norway·Revisorforeningen·3 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
Sustainability Assurance·Poland·Polska Izba Biegłych Rewidentów (PIBR)·3 weeks ago
Statutory auditors who will not perform sustainability-reporting assurance are encouraged to file form R3ESG to remove the ESG entitlement from the public register, on paper or through e-Doręczenia.
Industry: Accounting, bookkeeping and auditing activities; tax consultancy
Statutory Audit Requirements & Thresholds·Norway·Revisorforeningen·3 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 Independence & Rotation Rules·Germany·Wirtschaftsprüferkammer·3 weeks ago
The 2026 Handbook consolidates the ethics Code in two volumes; external-expert and sustainability rules apply from 15 December 2026, value-chain independence provisions from 1 July 2028.
Industry: Accounting, bookkeeping and auditing activities; tax consultancy
Audit Oversight & Regulator Bodies·Estonia·Riigi Teataja·4 weeks ago
Rate rises from 0.7% to 0.85% of prior-period audit-services sales revenue for licensed audit firms, under the Auditing Activities Act.
Industry: Accounting, bookkeeping and auditing activities; tax consultancy
Auditor Registration & Licensing·Poland·Polska Izba Biegłych Rewidentów (PIBR)·4 weeks ago·3 documents
Politechnika Bydgoska becomes the tenth university whose graduates can credit all 10 knowledge exams, for 2026/2027 cohorts onward.
Industry: Accounting, bookkeeping and auditing activities; tax consultancy
Auditing Standards (ISA / Local Equivalents)·France·Sidoni·4 weeks ago
The September 2026 avis technique replaces the 2008 guidance and tells commissaires aux comptes of investment firms and licensed banks how to report each year on client financial-instrument safeguards.
Industry: Financial service activities, except insurance and pension funding · Legal and accounting activities
Audit Oversight & Regulator Bodies·Sweden·FAR·4 weeks ago
Week 39 roundup: BFN consults on K1 disclosures linked to naturvårdskonton, EFRAG updates SME sustainability guidance, three auditors warned, plus an AI-in-audit report and Malmo fraud indictments.
Industry: Across industries
Auditor Registration & Licensing·Norway·Revisorforeningen·4 weeks 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·Lithuania·Lietuvos auditorių rūmai·1 month ago
Lietuvos auditorių rūmai set out the AUDITO exam protocol: 60 test questions and 13 practical tasks, identity checks at registration, anonymous coded marking and results by code.
Industry: Accounting, bookkeeping and auditing activities; tax consultancy
Audit Oversight & Regulator Bodies·Lithuania·Etar·1 month ago
LAR restated its AML inspection procedure: a risk-based annual plan by 31 May, 15-day objection window for firms, strict inspector-independence bars, and binding instructions or sanctions under Articles 35-38.
Industry: Accounting, bookkeeping and auditing activities; tax consultancy
Auditor Registration & Licensing·Poland·Polska Izba Biegłych Rewidentów (PIBR)·1 month ago·2 documents
PIBR publishes a legal opinion on the irreproachable-reputation condition: what counts, how criminal and non-professional matters weigh, and why it is not mere non-conviction.
Industry: Accounting, bookkeeping and auditing activities; tax consultancy
Statutory Audit Requirements & Thresholds·United Kingdom·GOV.UK·1 month ago·3 documents
Annual-return, CC31 and CC32 pages point to new DCMS thresholds for years ending on or after 30 September 2026: examination £40k, qualified examiner £500k, audit £1.5m income / £5m assets.
Industry: Activities of other membership organisations n.e.c.
Auditor Independence & Rotation Rules·Germany·Wirtschaftsprüferkammer·1 month ago·2 documents
The WPK board adopted the updated recognition guidance and model articles on 10 July 2026. Recognition of affected firms resumes under thirteen contractual requirements keeping final control with the professionals.
Industry: Accounting, bookkeeping and auditing activities; tax consultancy
Auditor Registration & Licensing·Norway·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
Auditor Registration & Licensing·Poland·Polska Izba Biegłych Rewidentów (PIBR)·1 month ago
PIBR reminds auditors that 2026 closes the 2024-2026 ODZ settlement period: check training hours now; late completion needs KRBR consent.
Industry: Accounting, bookkeeping and auditing activities; tax consultancy
Auditing Standards (ISA / Local Equivalents)·Sweden·FAR·1 month ago
FAR's board has adopted final RevR 21: auditors of larger companies state whether an income tax report was due and, where covered, whether it was published, without examining its contents in substance.
Industry: Accounting, bookkeeping and auditing activities; tax consultancy
Statutory Audit Requirements & Thresholds·Germany·Rechtsprechung des Bundes·1 month ago·3 documents
BaFin ordinance of 26 August 2026 (BGBl I Nr. 256) extends the audit report to DORA ICT duties for Wertpapierinstitute and crowdfunding providers, first for years starting after 31 Dec 2024.
Industry: Legal and accounting activities · Other financial service activities, except insurance and pension funding n.e.c. · +1 more · Other activities auxiliary to financial services, except insurance and pension funding
Audit Oversight & Regulator Bodies·Lithuania·Etar·1 month ago
Order No. V3-17 restates the AVNT procedure for challenging LAR decisions: wider standing, task-by-task exam appeals, 10-day filing limit and new decision catalogue.
Industry: Accounting, bookkeeping and auditing activities; tax consultancy