If you have acquired your professional qualifications abroad, you must obtain recognition of your qualifications from the Norwegian authorities in order to practice the profession in Norway. The competent authority will assess whether you meet the requirements to practice the profession and use the professional title in Norway. You will find information about documentation requirements, the application process and regulations 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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About this form

Applications can only be submitted by the professional/individual who wishes to become an authorised accountant in Norway. It is not necessary to be an authorised accountant to work as an accountant/bookkeeper in a firm.

Please submit your application with attachments electronically in Altinn. Alternatively, the application may be sent to the Financial Supervisory Authority of Norway.

If you have a Norwegian national ID-number, please use the Altinn form KRT-1019.

  • Copy of complete educational documentation in original language.
  • If applicable, confirmation stating that the education you have undertaken is regulated in your home state
  • If possible, confirmation that the education is specifically geared towards the bookkeeping/accountancy profession
  • If relevant, educational documentation translated into Norwegian, Swedish, Danish or English.
  • If applicable, a transcript of grades for a passed aptitude test in Norway.
  • If relevant, confirmation from the employer describing the content (performed tasks) and scope (period and position percentage) of the accounting/bookkeeping practice.
  • Transcript of police records or other equivalent documentation.
  • Printing of your latest tax return or other form of documentation of financial trustworthiness.

Terms for applicants with professional qualifications from an EU/EEA state where external accounting/bookkeeping is regulated:

  • In order to apply the EU/EEA professional qualification rules, the applicant must hold evidence of formal approval confirming that he/she is entitled to practice external accounting in the EU/EEA state at the time of application. The evidence of formal approval must be issued by a public authority or a body equivalent to public authority. In addition, the Financial Supervisory Authority of Norway will assess whether the applicant must pass an aptitude test in Norway, based on the applicant’s education and practice . Applicants must have reached the age of majority, be financially trustworthy and have a record of good conduct.
  • In order to apply the EU/EEA professional qualification rules, the applicant must have completed theoretical training aimed at the accounting/bookkeeping profession. If this training is not regulated by law, the applicant must also have at least one year of practice from an accounting office in the EU/EEA state from the past ten years. In addition, the Financial Supervisory Authority of Norway will assess whether the applicant must pass an aptitude test in Norway, based on the applicant’s education and practice. Applicants must have reached the age of majority, be financially trustworthy and have a record of good conduct.

Comments

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

Applicants who have the right to conduct accounting/bookkeeping activities in another EU/EEA state may, under certain conditions, be authorised as external accountant 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 accountant education for further information about how to take the mentioned individual exams. Some institutions are listed below. Students have to register for the exam and pay any exam fees themselves.

Educational institutions that offer accountant education (the list is not exhaustive):

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

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: 

If you acquired your professional qualifications in an EEA country or Switzerland, you may have the right to have your application processed in accordance with the Professional Qualifications Act and Regulations on the approval of professional qualifications. In addition, there are national regulations related to the practice of the profession as 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 Authorisation of External Accountants Act Regulations).

Case processing deadlines:

The competent authority must acknowledge receipt of your application within 1 month of receipt and inform you of any missing documents.

The competent authority shall take a justified decision no later than 3 months following the submission of your complete application.

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:

If you are not satisfied with the outcome of the decision, you may appeal in writing, pursuant to Chapter VI of the Public Administration Act. If your application is processed in accordance with the Professional Qualifications Act, the right of appeal also applies if the competent authority has exceeded the case processing deadlines (see Case processing deadlines above).

Competent 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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