Terms and documentation requirements for applicants who have auditor qualifications from other countries
Published: 29 November 2023
You may, under certain conditions, obtain approval as a state authorised auditor with qualifications from other countries.
In accordance with Section 3-5 of the Auditors Act, specific regulations are applicable to individuals seeking approval as a state authorised auditor who already hold an auditor authorisation in another EU/EEA member state. Similar provisions also apply to applicants with an auditor authorisation in Switzerland or the United Kingdom, cf. Section 3-6 of the Auditors Act. Authorisation as an auditor from countries other than those mentioned above requires no special assessment.
Approval of auditors who are authorised in another EU/EEA member state, Switzerland or United Kingdom
If you have a Norwegian ID (national identity number or D-number), you should apply for approval using the designated Altinn form KRT-1019. If you do not have a Norwegian ID, you may use the alternative form for approval of foreign professional qualifications.
The Audit Directive applies in all EU/EEA member states, specifying the conditions for approval as an auditor. The Professional Qualifications Directive must be considered in conjunction with the Audit Directive. In addition, Norway has entered into a free trade agreement with Switzerland and the United Kingdom. Finanstilsynet will assess applications in accordance with these obligations, cf. the Auditors Act, Sections 3-5 and 3-6.
- Act on auditing and auditors (Auditors Act) (Lovdata.no)
The following documentation, translated into Norwegian or English, must be attached to the application:
- Documentation of an auditor authorisation that is valid on the application date. If the authorisation is registered in a public register, the address of the register should be provided in the application.
- Documentation of education/degree, including the composition of courses, completed exams, grades, degree, ECTS credits and the number of years of education.
- Documentation of three years of practical audit training, detailing tasks, variety, time period and FTE fraction.
- Normally, documentation of passing an aptitude test is required.
- A police certificate not older than three months at the time of application, along with a copy of the applicant's latest tax documentation, either tax return or tax assessment. Finanstilsynet may require a certificate of good conduct from the home state and/or Norway.
For auditors with auditor approval in another EU/EEA country, Switzerland or United Kingdom
Legal subjects that are part of the auditor education required in Norway will generally deviate significantly from the education the applicant has completed in another country. In practice, this means that applicants authorised in another country must normally complete an aptitude test.
Experience from statutory audits of Norwegian businesses may be relevant to assess whether this fully or partially compensates for differences in education. In the assessment, emphasis is placed on the scope of the practical experience and the extent to which this includes legal considerations according to Norwegian legislation (typically tax and company legislation).
How to complete the aptitude test
The aptitude test entails passing an exam in tax law and jurisprudence arranged during the last two years of the auditor education in Norway.
To pass the aptitude test, a grade of C or better is required. You must register for the exam yourself and pay the exam fee. The offer and the examination fee vary between educational institutions.