In order to perform the profession and use the professional title in Norway you need to meet certain minimum requirements from laws and regulations. If you have obtained your professional qualification abroad, you must apply for recognition from Norwegian authorities. You will find information about documentation requirements and the application process here.

If you do not already have a Norwegian national ID-number, you will need to register a user account for the Altinn services. Please access the registration procedure here.

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Applications can only be submitted by the professional/individual. Please use application link above to submit your application with attachments to the Financial Supervisory Authority of Norway.

  • Documentation of authorisation as an auditor/confirmation of licence from the home state (evidence of professional qualifications). The documentation must be valid on the date of application. If the authorisation is registered in a public register, the address of this register should be given in the application.
  • A complete diploma, including a transcript of grades, showing the subjects and number of years of education.
  • Documentation of at least three years of auditing practice showing tasks, duration and percentage of a full-time position.
  • Documentation/transcript of grades for a passed aptitude test is normally required.
  • If relevant, confirmation from an employer describing the content and scope of practice.
  • Transcript of police records.
  • Copy of tax return.


Other documentation requirements 

  • Applicants must have reached the age of majority, be capable of paying their current liabilities as they fall due and have a record of good conduct. In this connection, they must present a transcript of police records no older than three months at the time of application and a copy of their most recent tax settlement or tax return. Applications for transcripts of police records must be addressed to the police, see further information on www.politi.no. The Financial Supervisory Authority of Norway can demand that an applicant also submit a certificate of good conduct/transcript of police records from his/her home state.

Comments

  • Documents that are not in English, Norwegian, Swedish or Danish must be translated into English or Norwegian. 

The Statutory Audit Directive applies in all EEA states and stipulates conditions for recognition of auditors. The Professional Qualifications Directive must be seen in conjunction with the Statutory Audit Directive. Applicants who are authorised auditors in another EEA state can be granted recognition in Norway subject to certain conditions.

Applicants already authorized as external Accountant/Auditor in one of the other EEA states can, under certain conditions, be authorized as external Accountant/Auditor in Norway.

Aptitude test

The legal part of the education required in Norway pursuant to Section 3-2 of the Act relating to Auditing and Auditors will normally differ considerably from the education that applicants have completed in other EEA countries. In practice, this means that applicants with evidence of formal qualifications from another EEA state will normally be required to take an aptitude test. If an applicant has auditing experience from Norwegian enterprises, the Financial Supervisory Authority of Norway will consider whether the applicant’s work experience can compensate partly or completely for differences in education. In this consideration, importance will be attached to the scope of the practice as well as to what extent it includes legal assessments pursuant to the Norwegian regulatory framework (typically tax and company law).


How to take the aptitude test
The aptitude test consists of passing the exams in tax law and law set for Norwegian auditing programmes. For persons applying for recognition as an accountant/auditor, the aptitude test consists of exams in tax law (15 credits) and law (15 credits) on a bachelor's degree programme in auditing. The grade C or better is required in both the exams in order to pass the aptitude test. Applicants have to register for the exams themselves. Students have to pay an exam fee. The courses offered and the exam fee varies between institutions. 


Bachelor’s programmes in auditing are taught at:

  • BI Norwegian Business School.
  • Nord University Business School.
  • The Arctic University of Norway. 
  • Harstad campus.
  • Hedmark University of Applied Sciences.
  • Molde University College.
  • Oslo Metropolitan University. 
  • College of Applied Sciences.
  • The Norwegian University of Science and Technology (NTNU).
  • University College of Southeastern Norway.
  • Østfold University College.
  • The University of Stavanger

For persons applying for recognition as an authorised accountant/auditor, the aptitude test consists of exams in tax law and law in accordance with the programme description for master’s degree programmes in auditing and accounting adopted by the individual educational institution. The grade C or better is required in all the exams in order to pass the aptitude test. Applicants have to register for the exams themselves. Students have to pay an exam fee. The courses offered and the exam fee varies between institutions.

Master's degree programmes in accounting and auditing are taught at the Norwegian School of Economics, BI Norwegian Business School and the University of Agder.

Language requirements:

No.
The Financial Supervisory Authority of Norway can demand that the applicant document that he/she has sufficient language skills to practise auditing in Norway. 

Criteria/conditions for recognition:

The statutory requirements for being entitled to recognition are stipulated in Act No 2 of 15 January 1999 (the Act relating to Auditing and Auditors) and Regulations No 712 of 25 June 1999 (Regulations relating to auditing and auditors).

Case processing deadlines:

The recognition authority must respond to the applicant within one month of receiving the application for recognition.
The recognition authority must have completed its consideration of the application within three months of the application being complete.

Fees:

The Financial Supervisory Authority of Norway does not charge a fee for processing applications for recognition.

The examination fee varies between the different schools or campuses. 

Right of appeal:

You have the right to appeal against the recognition authority’s decision. The decision can be appealed pursuant to the provisions of the Norwegian Administration Act Chapter VI. 
The right of appeal also applies if the recognition authority has exceeded the case processing deadline (see Case processing deadlines above).

Recognition authority

The Financial Supervisory Authority of Norway
P.O. Box 1187 Sentrum,
NO-0107 Oslo

E-mail: post@finanstilsynet.no
Tlf: (+47) 22 93 98 00

Office address: Revierstredet 3, 0151 Oslo

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