Auditing
Licensing
Published: 29 November 2023
Last updated: 1 December 2023
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 (Auditors Act), chapter 3.
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.
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