Auditing

Who needs an authorisation as a state authorised auditor?

Auditors who are to be in charge of statutory audit engagements in a registered audit firm or carry out auditing activities in a sole proprietorship must be state authorised and be assigned an auditor register number by Finanstilsynet. The same applies to auditors who are to provide audit confirmations.

The title ’state authorised auditor’ may only be used by authorised auditors.

State authorised auditors are listed in the Register of Auditors. The assigned auditor register number is stated in the register. The information in the Register of Auditors is included in Finanstilsynet's registry.

Local authority and county audits are not statutory auditing pursuant to the Auditors Act, and the Auditors Act does not require auditors to be state authorised or to have an auditor register number in order to perform local authority and county audits.

Authorisations and auditor register numbers are assigned upon application. Altinn form KRT-1019 must be used. The terms and conditions follow from Chapter 3 of the Auditors Act, cf. Chapter 1 of the Auditors Regulations.

More information can be found in the Auditors Act.

Read more:

• Terms and documentation requirements for applicants who have auditor qualifications from other countries

Register for third-country auditors and audit entities

In accordance with the Statutory Audit Directive, Finanstilsynet has established a separate register of auditors and audit entities that audit companies incorporated outside the EEA whose transferable securities are admitted to trading on a regulated market in Norway (third country auditor/audit entity).

Read more:

• Register for third-country auditors and audit entities