Circulars

Circular No. 31/2011:
Certain accounting-related issues based on the review of financial statements for 2011 (pdf)
– Rundskriv 31/2011 (Norwegian version)

Circular No. 10/2011:
Periodic financial reporting - Information to third country issuers (Feb 2011) (pdf)
– Rundskriv 10/2011 (Norwegian version)

Circular No. 5/2011:
Certain accounting-related issues based on the review of financial statements for 2010 (Jan 2011) (pdf)
– Rundskriv 5/2011 (Norwegian version)

Circular No. 12/2010:
Transfer of inspection and approval of prospectuses to Finanstilsynet (Apr 2010) (pdf)
– Rundskriv 12/2010 (Norwegian version)

Circular No. 20/2009:
Some accounting-related issues based on financial reporting supervision in 2009 (Feb 2009) (pdf)
– Rundskriv 20/2009 (Norwegian version)

Circular No. 12/2009:
Some accounting-related issues based on the review of the interim financial statements for the fourth quarter 2008 (Nov 2009) (pdf)
– Rundskriv 12/2009 (Norwegian version)

Circular No. 9/2009:
Securities Trading Act – comments to Chapter 3 and Chapter 4 (Feb 2010) (pdf)
– Rundskriv 9/2009 (Norwegian version)

Circular No. 3/2009:
Guidelines to the Regulations on Risk Management and Internal Control (Mar 2010) (pdf)
– Rundskriv 3/2009 (Norwegian version)

Circular No. 14/2008:
Some accounting-related issues based on financial reporting supervision in 2008 (Mar 2009) (pdf)
– Rundskriv 14/2008 (Norwegian version)

Circular No. 26/2007:
Pillar 2 of new capital adequacy framework – guidelines for reporting to the Financial Supervisory Authority of Norway (Kredittilsynet) for 2008 (pdf)
– Rundskriv 26/2007 (Norwegian version)

Circular No. 21/2006:
Pillar 2 of the revised capital adequacy framework – guidelines for assessing risk profile and calculating capital needs at institutions (pdf)
– Rundskriv 21/2006 (Norwegian version) 

Circular No. 13/2006:
Legislation on Measures to Combat the Laundering of Proceeds of Crime – guidance related to issues of particular importance for auditors and external accountants (pdf)
– Rundskriv 13/2006 (Norwegian version)

Circular No. 16/2004:
Requirements regarding continuing education for auditors (pdf)
– Rundskriv 16/2004 (Norwegian version)

Circular No. 9/2004:
Guide to anti-money laundering legislation (pdf)
– Rundskriv 9/2004 (Norwegian version)
Enclosure 1: Act on measures to combat the laundering of proceeds of crime etc., (No. 41 of 20 June 2003, Money Laundering Act) (pdf)
Enclosure 2: Regulations on measures to combat the laundering of proceeds of crime etc., (No. 1487 of 10 December 2003, Money Laundering Regulations) (pdf)
Enclosure 3: Annex 1 to the Consolidate Banking Directive (Directive 2000/12/EC of 20 March 2000) (pdf)
Enclosure 4: Relevant forms posted on ØKOKRIM’s website

Circular no. 23/2003:
Non-audit services to audit clients (pdf)
– Rundskriv 23/2003 (Norwegian version)

Circular No. 22/2003:
Handling of lists from the UN and FATF and similar announcements – change in Kredittilsynet’s practice (pdf)
– Rundskriv 22/2003 (Norwegian version)
Links: ”Forskrift om særlige tiltak mot Republikken Zimbabwe" (FOR-2003-08-15-1050)
["Regulation on special measures against the Republic of Zimbabwe"]
The consolidated UN list

Circular No. 3/2003:
Guide to Regulations No. 1057 Of 20 June 1997 on Responsibility for Internal Control and on Documentation and Confirmation of Internal Control (Internal Control Regulations) (pdf)
– Rundskriv 3/2003 (Norwegian version)