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 submit your application with attachments to the Financial Supervisory Authority of Norway.

Applicants with evidence of formal qualifications from an EEA state where the profession is regulated: 

  • Confirmation of permit from the home state (evidence of professional qualifications).
  •  If relevant, confirmation of education that confers the right to use a protected title in accounting.
  • Complete diploma, including a transcript of grades.
  • If relevant, a transcript of grades for a passed aptitude test.
  • If relevant, confirmation from an employer describing the content and scope of practice.
  • Transcript of police records.
  • Copy of your tax return or other form of documentation of financial trustworthiness.

Applicants with evidence of formal qualifications from an EEA state where the profession is not regulated: 

  • Documentation of practice of external accounting in the home state (evidence of professional qualifications).
  • If relevant, documentation of regulated education and training that is specifically geared towards the profession (evidence of professional qualifications).
  • If relevant, a transcript of grades for a passed aptitude test.
  • Complete diploma, including a transcript of grades.
  • If relevant, confirmation from an employer describing the content(performed tasks) and scope of practice.
  • Transcript of police records.
  • Copy of your tax return or other form of documentation of financial trustworthiness.

Other documentation requirements 

  • Applicants must have reached the age of majority, be financially trustworthy 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. 

For applicants educated in an EEA state where keeping accounts for others on a commercial basis is regulated:

  • The applicant must hold evidence of formal qualifications confirming that he/she is entitled to practice external accounting in the EEA state at the time of application. The evidence of formal qualifications must be issued by a public authority or a body equivalent to public authority. In addition, the applicant must present a diploma.

For applicants educated in an EEA state where keeping accounts for others on a commercial basis is not regulated:

  • The applicant must present a diploma confirming that he/she has at least one year of higher education. In addition, the applicant must present a certificate of practice confirming that he/she has practiced as an external accountant for at least two of the past ten years. Diplomas and certificates of practice must show that the applicant is fit to practice the profession of external accountant. However, the requirement for two years’ professional practice does not apply if the applicant has completed profession-oriented regulated education and training specifically geared towards the profession of accountant. Such education must be documented by means of a diploma. 

Comments

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

Applicants that already have an authorization as External Accountants in EEA state can, under certain conditions, be authorized as External Accountants in Norway.

Aptitude test

The content of an education taken abroad will normally differ considerably from the education required in Norway in the fields of financial accounting, tax law and law. Applicants are therefore normally required to take an aptitude test. If an applicant has accounting 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 the profile courses in financial accounting (15 credits), tax legislation (15 credits) and law (7.5 credits). Requirements concerning the academic content of these exams are described in the recommended curriculum for bachelor's degrees in business administration and economics, accountant profile, adopted by the UHR-ØA (previously National Council for Economic Administrative Education (NRØA).  Applicants are advised to contact an educational institution that offers an accounting programme for further information about how to take individual exams. Some institutions are listed below. Students have to register for the exam and pay any exam fees themselves.

Educational institutions that offer accounting programmes (the list is not exhaustive):

  • The University of Agder.
  • BI Norwegian Business School.
  • The Norwegian University of Science and Technology (NTNU).
  • Kristiania University College.

Language requirements:

No.
Note that accountants must in any case have the language skills required to be able to practise in Norway. The Financial Supervisory Authority of Norway can demand documentation of sufficient language skills and may refuse to let applicants start practicing before they have documented their language skills.

Criteria/conditions for recognition: 

The statutory requirements for being entitled to authorisation are stipulated in Act No 109 of 18 June relating to the Authorisation of External Accountants (the Authorisation of External Accountants Act) and pertaining Regulations No 196 of 8 February 1999 relating to the authorisation of external accountants (the Authorization of External Accountants Act Regulations).

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 educational institutions. 

Right of appeal:

You have the right to appeal decision made by the competent authority. The decision can be appealed pursuant to the provisions of the Norwegian Administration Act Chapter VI. 
The right of appeal also applies if the competent 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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