Approval as an Accountant with Professional Qualifications from Other EEA Member States, Switzerland or the United Kingdom

The rules on recognition of professional qualifications follow from obligations under the EEA Agreement and free trade agreements with Switzerland and the United Kingdom. The rules are implemented in the Professional Qualifications Act and the Professional Qualifications Regulations, see also Section 2-3 of the Norwegian External Accountant Act.

No processing fee is charged for the application.

If you have a Norwegian ID number (national identity number or D number), you must apply for approval using form KRT-3000 in Altinn. If you do not have a Norwegian ID number, you must use the alternative application form for recognition of foreign professional qualifications.

1. Requirements that will apply after you have obtained approval as an accountant in Norway

If you obtain approval as an Authorised external accountant in Norway, certain personal obligations will apply. Among other things, you must complete continuing professional education and pay an annual supervisory fee to Finanstilsynet. You will be subject to supervision by Finanstilsynet and must provide information and reports upon request. 

2. Different requirements depending on whether external accounting is a regulated profession in the country where your qualification was obtained

2.1 Countries where external accounting is a regulated profession

You must provide confirmation from the foreign country that you have been granted a statutory right to practise external accounting. The confirmation must be issued by, or on behalf of, a public authority. In addition, you must document your education and professional experience. The foreign authorisation must be valid at the time of application. The documentation must be in English or translated into Norwegian or English by a certified translator. If authorised professionals are registered in a public register, you must provide a link to that register. 

2.2 Countries where external accounting is not a regulated profession

You must have practised external accounting abroad for at least one year on a full-time basis. The experience must have been acquired within the ten years preceding the application. External accounting means accounting services performed in an accounting firm for clients.

You must document the experience. Relevant documentation includes a statement from the employer showing the period of employment and percentage of full-time employment. The statement must also describe the work tasks performed. If you have operated your own business, this may be documented through an extract from a public business register or similar documentation. The documents must be in English or translated into Norwegian or English by a certified translator. You must also document your education. 

If you hold a professional education programme specifically aimed at external accounting, the requirement of one year of professional experience in the home state does not apply. Such professional education must be specifically designed to prepare the candidate to practise the profession of external accountant. An education programme providing access to a broad range of professions, or an education providing only academic competence within a subject area, does not qualify as professional education. 

The documentation of education and professional experience must demonstrate that you are qualified to practise the profession of external accountant.

3. Aptitude test

As a general rule, qualifications obtained abroad will not cover the Norwegian legal rules required to practise accounting services in Norway. To compensate for this difference, you must pass an aptitude test. Exemption from the aptitude test may be granted only if you can document accounting experience from Norwegian entities that wholly or partly compensates for the deficiencies in the foreign professional qualification. Finanstilsynet will determine whether an exemption may be granted based on an individual assessment.

The requirements for the aptitude test are based on the education requirements applicable to becoming a State Authorised Accountant in Norway.

3.1 The aptitude test consists of passing examinations in the following specialisation subjects:

• Financial Accounting (15 ECTS credits)
• Tax and VAT Law (15 ECTS credits)
• Law (7.5 ECTS credits)
• Accounting Practice (accounting regulations (including the Norwegian industry standard Good professional accounting practice - GRFS), accounting organisation and business understanding) (7.5 ECTS credits)

We recommend that you contact a higher education institution offering external accountant education programmes for information about taking individual examinations. You must register for the examinations yourself and pay any applicable examination fees.

3.2 Some universities and colleges offering accountant education programmes:

• BI Norwegian Business School
• Norwegian University of Science and Technology (NTNU)
• University of Inland Norway (INN)
• University of South-Eastern Norway (USN)
• Kristiania University of Applied Sciences

4. Suitability requirements

Before Finanstilsynet can grant approval as a State Authorised Accountant, a suitability assessment must be carried out. This means that you must submit a self-declaration through the Altinn form KRT-3000. You must attach a Norwegian police certificate of conduct that is no more than three months old at the time of application.

In addition, you may be required to submit a certificate of good conduct or police certificate from your home state. You must also attach a copy of your latest tax assessment notice or tax return. 

5. Language requirements

As a State Authorised Accountant, you must have sufficient proficiency in Norwegian to practise in Norway. Finanstilsynet may require documentation of adequate language skills and may refuse approval until sufficient language proficiency has been documented.

Normally, sufficient Norwegian language skills will be considered documented if you have passed the aptitude test. 

6. Altinn forms

If you have a Norwegian ID number (national identity number or D number), you must apply for approval using the prescribed form KRT-3000 in Altinn. If you do not have a Norwegian ID number, you may use the alternative application form for recognition of foreign professional qualifications:

• KRT-3000 form in Altinn
• Alternative application form for recognition of foreign professional qualifications in Altinn