Audit Oversight & Regulator Bodies·Lithuania·Etar·1 month ago
LAR confirms controllers for three-year terms with AVNT's agreement; removal needs AVNT's agreement with a 10-working-day opinion, and training stays at 20 academic hours a year.
Industry: Accounting, bookkeeping and auditing activities; tax consultancy
Quality Assurance & Audit Inspections·Sweden·FAR·1 month ago
Kvalitetsnämnden för revisionsverksamhet can bring forward the next inspection where deficiencies warrant it; new firms face control within two years and inspectors gain freer engagement selection.
Industry: Accounting, bookkeeping and auditing activities; tax consultancy
Auditor Registration & Licensing·Lithuania·Lietuvos buhalterių ir auditorių asociacija·1 month ago
The 50% Sodra base is gone: from 1 July 2026 author's fees and code-02 owner withdrawals carry a 90% VSD base, with the 43-VDU ceiling up to EUR 99,422.
Industry: Across industries
Auditing Standards (ISA / Local Equivalents)·Norway·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
Quality Assurance & Audit Inspections·Finland·Suomen Tilintarkastajat ry·2 months ago·4 documents
Recurring documentation gaps also hit related parties, revenue and balance-sheet items: assessed risks must link to procedures, evidence and conclusions.
Industry: Accounting, bookkeeping and auditing activities; tax consultancy
Audit Oversight & Regulator Bodies·Denmark·Retsinformation·2 months ago
Law 729 changes financial-statement disclosures for commercial foundations for financial years beginning from 1 January 2027, alongside board controls over dealings with management.
Industry: Across industries
Auditor Registration & Licensing·Latvia·Latvijas Zvērinātu Revidentu Asociācija·2 months ago
The Latvian Association of Certified Auditors links portal services for audit-experience recognition, foreign qualifications and temporary professional activity.
Industry: Accounting, bookkeeping and auditing activities; tax consultancy
Auditing Standards (ISA / Local Equivalents)·Sweden·FAR·2 months ago
FAR distinguishes agreed-upon procedures from assurance and explains how auditors should handle grant-provider templates and requests to sign financial reports.
Industry: Accounting, bookkeeping and auditing activities; tax consultancy
Statutory Audit Requirements & Thresholds·Finland·Suomen Tilintarkastajat ry·2 months ago
HE 126/2026 would ease private-company capital procedures and revise negative-equity notices, special inspections and auditor liability periods. The measures remain proposals.
Industry: Across industries
Audit Oversight & Regulator Bodies·Lithuania·Lietuvos auditorių rūmai·2 months ago·14 documents
The adopted policy links inspection intensity to risk and expects firms to flag problems early, while keeping responsibility for compliance with their management.
Industry: Accounting, bookkeeping and auditing activities; tax consultancy
Statutory Audit Requirements & Thresholds·Norway·Altinn·2 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·Norway·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)·Norway·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)·Norway·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