Friday, 18 September 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 & ThresholdsUnited KingdomGOV.UK1 day 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 Registration & LicensingNorwayRevisorforeningen2 days 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.
Auditing Standards (ISA / Local Equivalents)SwedenFAR1 week 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.
Audit Oversight & Regulator BodiesLithuaniaEtar1 week 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 AssuranceSwedenFAR1 week 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 BodiesLithuaniaEtar1 week ago
The revised procedure removes the committee stage and replaces notarised translations with translator certification, while retaining three-year appointments and annual training.
Quality Assurance & Audit InspectionsSwedenFAR1 week 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.
Auditor Registration & LicensingLithuaniaLietuvos buhalterių ir auditorių asociacija1 week 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.
Auditing Standards (ISA / Local Equivalents)NorwayRevisorforeningen1 week ago
Revisorforeningen has published four examples for separate accounts and BASIL reporting, including MKE versions; its annual-accounts example remains in a separate collection.
Quality Assurance & Audit InspectionsFinlandSuomen Tilintarkastajat ry2 weeks ago4 documents
Suomen Tilintarkastajat’s review of PRH’s 2025 findings also calls for clearer evidence on related parties, revenue and balance-sheet items, linking assessed risks to procedures and conclusions.
Audit Oversight & Regulator BodiesDenmarkRetsinformation2 weeks 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.
Auditor Registration & LicensingLatviaLatvijas Zvērinātu Revidentu Asociācija3 weeks ago
The Latvian Association of Certified Auditors links portal services for audit-experience recognition, foreign qualifications and temporary professional activity.
Auditing Standards (ISA / Local Equivalents)SwedenFAR3 weeks ago
FAR distinguishes agreed-upon procedures from assurance and explains how auditors should handle grant-provider templates and requests to sign financial reports.
Statutory Audit Requirements & ThresholdsFinlandSuomen Tilintarkastajat ry1 month 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.
Audit Oversight & Regulator BodiesLithuaniaLietuvos auditorių rūmai1 month ago14 documents
The adopted policy links inspection intensity to risk and expects firms to flag problems early, while keeping responsibility for compliance with their management.
Statutory Audit Requirements & ThresholdsNorwayAltinn1 month ago
Client-money declarations retain their two-stage signing process and separate first- and second-half deadlines.
Auditor Registration & LicensingNorwayRevisorforeningen1 month 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.
Auditing Standards (ISA / Local Equivalents)NorwayRevisorforeningen1 month 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.
Auditing Standards (ISA / Local Equivalents)NorwayRevisorforeningen2 months ago
Finanstilsynet clarifies internal transfers, documentation and continuation reviews. Audit firms should check their routines against the guidance.
