Approval as an auditing firm
The form should be used by businesses (not sole proprietorships) intending to provide auditing services that require approval.
When should I use this form?
The form should be used by businesses that can document that the conditions for approval as an auditing firm are met.
- The company must be registered in the Register of Business Enterprises as a general partnership, limited partnership, private limited company, public limited company, or cooperative.
The company has a board where a majority of both the members and deputy members of the board are auditors who are approved auditors in Norway or another EU/EEA country.
Approved auditors or approved audit firms hold more than half of the votes in the company's highest governing body.
The company is able to pay its obligations as they fall due (liquidity requirement).
Who should use this form?
To complete and submit this form, you need to have the Altinn role "General Manager " or "Chair of the Board".
A sole proprietorship is not a company and therefore should not use this form. Auditing activities in a sole proprietorship are conducted based on the owner's personal approval/auditor registration number. For more information, see the Financial Supervisory Authority's website.
