The Financial Supervisory Authority of Norway found multiple compliance deficiencies in its review of listed companies’ 2026 half-year reports. Fifteen reports lacked the required statement of responsibility, 19 did not disclose whether the financial statements had been audited or reviewed, and one lacked a half-year management report. Other deficiencies included responsibility statements and a management report published separately from the half-year report, as well as one statement signed by the board but not the chief executive. The authority contacted the affected companies, and those instructed to disclose missing information have done so. From 2027, companies that published required documents separately must present them as distinct sections within the half-year report.
Financial Supervisory Authority of Norway identifies missing responsibility statements and audit disclosures in 2026 half-year reports
The Financial Supervisory Authority of Norway identified several deficiencies in listed companies’ 2026 half-year reports, including 15 missing responsibility statements and 19 missing disclosures on audit or review status. Affected companies have published requested information, while companies using separate documents must integrate them into their half-year reports from 2027.