Forensic Accounting & Fraud Investigation·Sweden·FAR·3 days ago
FAR reverses the eleven-month resignation rule, bars postponing crime measures for an imminent report, and sets the 9:22–24, 9:23a, four-week 9:43–44 and 9:36 filing chain.
Industry: Accounting, bookkeeping and auditing activities; tax consultancy
Auditing Standards (ISA / Local Equivalents)·Sweden·FAR·3 days ago
FAR's rewritten ATT guidance requires question-led tool choice, reliable reconciled data, separation of risk analysis from substantive analytics, ISA 501 assessment of remote inventory, and verified, documented AI use.
Industry: Accounting, bookkeeping and auditing activities; tax consultancy
Auditing Standards (ISA / Local Equivalents)·Sweden·FAR·3 days ago
FAR's rewritten materiality page removes the 60–85% and 10% rules, adds specific materiality, and requires reassessment, documentation and ISA 450 evaluation of uncorrected errors.
Industry: Accounting, bookkeeping and auditing activities; tax consultancy
Auditing Standards (ISA / Local Equivalents)·Sweden·FAR·3 days ago
FAR's rewritten AI explainer says high AI Act fines do not automatically make a breach material — assess facts and effects under ISA 250 — and sets staged AI Act dates through 2028.
Industry: Accounting, bookkeeping and auditing activities; tax consultancy
Quality Assurance & Audit Inspections·Germany·Wirtschaftsprüferkammer·1 week ago·16 documents
The KfQK's revised quality-control Hinweise, adopted 9 October and published 22 October 2026, tighten engagement selection, review staffing and reporting duties for reviewers and practices.
Industry: Accounting, bookkeeping and auditing activities; tax consultancy
Quality Assurance & Audit Inspections·Estonia·Audiitorkogu·1 week ago·2 documents
The 22 October 2026 Monitoorimine+ methodology and workfile replaces the December 2022 version with a five-sheet documentation workbook for voluntary monitoring inspections.
Industry: Accounting, bookkeeping and auditing activities; tax consultancy
Quality Assurance & Audit Inspections·Norway·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
Auditing Standards (ISA / Local Equivalents)·France·Sidoni·2 weeks ago
Phase 4 replaces the March 2025 models: two years of accounts, no capitalisation statement, and templates for the new Union growth and subsequent-issue prospectuses.
Industry: Accounting, bookkeeping and auditing activities; tax consultancy
Auditor Registration & Licensing·Poland·Polska Izba Biegłych Rewidentów (PIBR)·2 weeks ago·2 documents
Poland's audit council adopted 27 resolutions: 2027 mandatory-training guidelines, new exam timetables, the Kielce–Kraków branch merger, the June 2027 national congress call and governance repeals.
Industry: Accounting, bookkeeping and auditing activities; tax consultancy
Audit Oversight & Regulator Bodies·Norway·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·Norway·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
Quality Assurance & Audit Inspections·Germany·Wirtschaftsprüferkammer·2 weeks ago·2 documents
New conduct and reporting notes adopted regardless of CSRD timing, two older notes repealed, and one practice struck off the statutory-auditor register.
Industry: Accounting, bookkeeping and auditing activities; tax consultancy
Statutory Audit Requirements & Thresholds·France·Haute Autorité de l'Audit (H2A)·2 weeks ago
H2A's September 2026 FAQ rewrites part 4 on auditor interventions — missions, prestations, exercice professionnel and SACC — and confirms how the 70% EIP fee cap is computed.
Industry: Accounting, bookkeeping and auditing activities; tax consultancy
Statutory Audit Requirements & Thresholds·Sweden·FAR·3 weeks ago
Riksdagen adopted the tighter friskola regime on 13 August 2026: separate accounts per school unit, immediate bans on value transfers, and auditor opinions filed within seven months.
Industry: Education
Audit Oversight & Regulator Bodies·Denmark·Retsinformation·3 weeks ago·2 documents
L 10, tabled 7 October 2026, lets the Business Authority freeze abusive filings, tightens adviser duties and sets 10/25 per cent related-party thresholds for listed firms from 1 January 2027.
Industry: Accounting, bookkeeping and auditing activities; tax consultancy
Sustainability Assurance·France·Sidoni·3 weeks ago
Updated October 2026 CNCC FAQ: accounts auditors wait for the full sustainability-inclusive management report, flag a missing état de durabilité, and check directly-reconcilable items against the accounts.
Industry: Accounting, bookkeeping and auditing activities; tax consultancy
Sustainability Assurance·Denmark·Retsinformation·3 weeks ago·2 documents
Bill L 7 limits mandatory sustainability reporting to companies above DKK 3,530m turnover and 1,000 staff, shields smaller suppliers and repeals CSR reports.
Industry: Across industries
Auditing Standards (ISA / Local Equivalents)·Hong Kong SAR China·Accounting and Financial Reporting Council·3 weeks ago·36 documents
The 8 October 2026 joint statement sets expectations for management, audit committees and auditors and warns the Listing Rules may be amended to suspend such issuers.
Industry: Accounting, bookkeeping and auditing activities; tax consultancy
Group Audit & Component Auditor Rules·Lithuania·Lietuvos auditorių rūmai·3 weeks ago·2 documents
The VK/LAR joint conference on 12 Nov 2026 is now about public-sector group audits; remote access moved to MS Teams with links on 11 Nov, registration runs to 10 Nov, and attending auditors earn 4 CPD hours.
Industry: Accounting, bookkeeping and auditing activities; tax consultancy