Aptitude test
In accordance with the Regulation on Audit and Auditors section 1-4 Finanstilsynet may demand that an applicant with qualifications from another EEA-member state complete an aptitude test if:
- The applicants educational qualifications and training he has received differ substantially from requirements specified in the auditors act section 3-2, or
- Auditing in Norway covers substantially different matters than those covered by auditing in the other EEA-member states.
Before Finanstilsynet demands an aptitude test Finanstilsynet shall examine whether or not the applicants training experience covers the substantial difference in education.
For an applicant who seeks approval as a statsautorisert revisor, the aptitude test consists of an exam in skatterett (taxation law) and rettslære (jurisprudence) at the same level which is required for Norwegian applicants. Applicants must achieve the grade C or better to qualify. The grade requirement applies to both Norwegian and foreign applicants.
The exam is to be conducted at Norges Handelshøyskole or Handelshøyskolen BI. The applicant must contact the desired educational establishment, and pay a fee. The fee may vary between the schools.
For applicants who seek approval as a registrert revisor, the aptitude test consist of an exam in skatterett (taxation law) and rettslære (jurisprudence) at the same level which is required for Norwegian applicants. Applicants must achieve the grade C or better to qualify. The grade requirement applies to both Norwegian and foreign applicants.
The exam is conducted at several different schools in Norway. The applicant must contact the desired educational establishment, and pay a fee. The fee may vary between different schools.
