Auditing Standards (ISA / Local Equivalents)·Poland·Polska Izba Biegłych Rewidentów (PIBR)·4 days ago
Częstochowa and Bielsko-Biała join Katowice and Legnica joins Wrocław; regional assemblies run 1 February–18 April 2027 after telling KRBR the date by 30 November 2026, ahead of the national congress on 14–16 June 2027.
Industry: Accounting, bookkeeping and auditing activities; tax consultancy
Sustainability Assurance·Sweden·FAR·6 days ago
Large firms reporting under årsredovisningslagen must show turnover, CapEx and OpEx as eligible versus aligned percentages; the auditor gives limited assurance over the sustainability report.
Industry: Across industries
Statutory Audit Requirements & Thresholds·Finland·Suomen Tilintarkastajat ry·6 days ago
Tags on a digital copy of signed accounts are technical presentation, not an automatic audit object — though the audit still checks registration compliance.
Industry: Accounting, bookkeeping and auditing activities; tax consultancy
Audit Oversight & Regulator Bodies·Sweden·FAR·6 days ago·3 documents
FAR supports most of Fi2026/01654 and no gold-plating, but warns the July 2027 start leaves small firms exposed without proportionate rules and timely guidance.
Industry: Accounting, bookkeeping and auditing activities; tax consultancy
Audit Oversight & Regulator Bodies·United Kingdom·Jersey Law·7 days ago
Jersey's revised C&AG Law from 27 October 2026 inserts Board of Governance controls, a findings report and regulation powers over auditor appointments.
Industry: Public administration and defence; compulsory social security
Forensic Accounting & Fraud Investigation·Sweden·FAR·1 week 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·1 week 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·1 week 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·1 week 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·2 weeks 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·2 weeks 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·2 weeks 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·3 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)·3 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·3 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·3 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·3 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)·3 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