Tuesday, 6 October 2026
Regulatory changes detected daily from official sources across Europe. Create a free account to follow your jurisdictions and ask Taxxa what a change means in practice.
Statutory Audit Requirements & ThresholdsNorwayRevisorforeningen4 days 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.
Auditor Independence & Rotation RulesGermanyWirtschaftsprüferkammer6 days 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.
Audit Oversight & Regulator BodiesEstoniaRiigi Teataja1 week 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.
Auditor Registration & LicensingPolandPolska Izba Biegłych Rewidentów (PIBR)1 week ago3 documents
Politechnika Bydgoska becomes the tenth university whose graduates can credit all 10 knowledge exams, for 2026/2027 cohorts onward.
Auditing Standards (ISA / Local Equivalents)FranceSidoni2 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.
Audit Oversight & Regulator BodiesSwedenFAR2 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.
Auditor Registration & LicensingNorwayRevisorforeningen2 weeks ago2 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.
Auditor Registration & LicensingLithuaniaLietuvos auditorių rūmai2 weeks 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.
Audit Oversight & Regulator BodiesLithuaniaEtar3 weeks 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.
Auditor Registration & LicensingPolandPolska Izba Biegłych Rewidentów (PIBR)3 weeks ago2 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.
Statutory Audit Requirements & ThresholdsUnited KingdomGOV.UK3 weeks ago3 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.
Auditor Independence & Rotation RulesGermanyWirtschaftsprüferkammer3 weeks ago2 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.
Auditor Registration & LicensingNorwayRevisorforeningen3 weeks ago2 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.
Auditor Registration & LicensingPolandPolska Izba Biegłych Rewidentów (PIBR)3 weeks ago
PIBR reminds auditors that 2026 closes the 2024-2026 ODZ settlement period: check training hours now; late completion needs KRBR consent.
Auditing Standards (ISA / Local Equivalents)SwedenFAR4 weeks 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.
Statutory Audit Requirements & ThresholdsGermanyRechtsprechung des Bundes4 weeks ago3 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.
Audit Oversight & Regulator BodiesLithuaniaEtar4 weeks 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.
Sustainability AssuranceSwedenFAR4 weeks ago
FAR's September 2026 guide explains limited-assurance review of the statutory report: board responsibility, ESRS basis, RevR 19 pending EU standards, and new omnibus thresholds.
Audit Oversight & Regulator BodiesLithuaniaEtar4 weeks 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.
Quality Assurance & Audit InspectionsSwedenFAR4 weeks 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.
