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.
Registered and state authorised auditors must have completed the education described in the Act on Auditors and Auditing, and have the equivalent of three years relevant work experience. In addition auditors must be of good repute, capable of fulfilling their obligations as they come due, and be of legal age and capacity.
Registered and state authorised auditors who perform statutory audits and other attestation services required by public authorities must hold a NOK 5.000.000 security and comply with continuing education requirements.
Auditors, who are authorised within the EEA to perform statutory audits, can be mutually recognized as Norwegian registered or state authorised auditors, cf. the Act on Auditing and Auditors section 3-6.
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