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.Start service
Applications can only be submitted by the professional/individual. Please submit your application with attachments to the Financial Supervisory Authority of Norway.
Applicants that already have an authorization as External Accountants in EEA state can, under certain conditions, be authorized as External Accountants in Norway.
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):
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.
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).
The Financial Supervisory Authority of Norway
P.O. Box 1187 Sentrum,
Tlf: (+47) 22 93 98 00
Office address: Revierstredet 3, 0151 Oslo