Published: 29 November 2023
Registered and state authorised auditors must be authorised by The Financial Supervisory Authority of Norway (Finanstilsynet). Requirements to become a registered or state authorised auditor in Norway are set forth in the Act on Auditing and Auditors chapter 3.
In accordance with Section 3-5 of the Act on Auditing and Auditors, specific regulations are applicable to individuals seeking approval as state-authorised auditor who already hold auditor approval in another EU/EEA country. Similar provisions also extend to applicants with auditor approval in Switzerland and United Kingdom, cf. Section 3-6 of the Act on Auditing and Auditors. Approval as an auditor from countries other than those mentioned above does not warrant special assessment.