Sustainability Assurance·France·Sidoni·4 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·4 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·4 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·4 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
Auditing Standards (ISA / Local Equivalents)·France·Sidoni·4 weeks ago
October 2026 FAQ CNP 2026-03 tells auditors when NEP 600R applies — voluntary and small-group consolidations, multi-site entities, sub-groups — and what group auditors must put in instructions.
Industry: Accounting, bookkeeping and auditing activities; tax consultancy
Statutory Audit Requirements & Thresholds·Sweden·FAR·4 weeks ago
Missing auditors can trigger Bolagsverket orders and compulsory liquidation; late filings bring fees and, after 15 months, personal liability — plus a new one-year karenstid rule for acquired parents.
Industry: Legal and accounting activities · Financial service activities, except insurance and pension funding · +1 more · Insurance, reinsurance and pension funding, except compulsory social security
Auditor Registration & Licensing·Lithuania·Etar·4 weeks ago
Order No. V3-21 lets third-country auditors assuring 2025–2030 sustainability reports file a new Annex 11 form instead of the point 5.1/5.2 documents, with a five-day AVNT listing decision.
Industry: Accounting, bookkeeping and auditing activities; tax consultancy
Sustainability Assurance·Lithuania·Etar·4 weeks ago
AVNT restated point 19 of the assurance work-organisation rules: an audit firm must now also appoint a licensed, reputable sustainability-assurance auditor next to the key partner.
Industry: Accounting, bookkeeping and auditing activities; tax consultancy
Sustainability Assurance·Germany·Wirtschaftsprüferkammer·4 weeks ago
The advice proposes EU add-ons and carve-outs to ISSA 5000; the Commission must adopt the standard by 1 July 2027 and a consultation is expected shortly.
Industry: Accounting, bookkeeping and auditing activities; tax consultancy
Internal Audit Standards·Lithuania·Etar·4 weeks ago
Order 1K-307 restates the external-evaluation procedure for internal audit units: 5-year cycle, global-standards benchmark, outsourced-provider route and data-protection rules.
Industry: General public administration activities
Sustainability Assurance·Finland·Suomen Tilintarkastajat ry·4 weeks ago
Sustainability reporting assurers may sign voluntary-report assurance engagements as KRT after the Auditing Act scope extension; HT and KHT auditors and audit firms remain eligible assurers.
Industry: Accounting, bookkeeping and auditing activities; tax consultancy
Auditor Registration & Licensing·Norway·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
Sustainability Assurance·Poland·Polska Izba Biegłych Rewidentów (PIBR)·4 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·1 month 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·1 month 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·1 month 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)·1 month 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·1 month 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·1 month 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