The Norwegian Financial Supervisory Authority (Finanstilsynet) has introduced an ongoing reporting requirement for accounting firms to notify the supervisor who is designated as the firm’s quality management responsible person, using Altinn form KRT-3006. The update links the reporting to the Accounting Services Act requirement for firms to maintain adequate quality management and to appoint a state-authorised accountant as responsible for that system. Firms recorded in the Register of Accountants on 28 January 2026 must submit the first report by 20 February 2026, while firms added to the register thereafter must report within three weeks of the date on Finanstilsynet’s decision letter; subsequent changes must also be filed via KRT-3006.
Norwegian Finanstilsynet 2026-01-28
Norwegian Financial Supervisory Authority sets reporting requirement and 20 February 2026 deadline for accounting firms to identify the quality management responsible person
The Norwegian Financial Supervisory Authority mandates accounting firms to designate a quality management responsible person via Altinn form KRT-3006. This aligns with the Accounting Services Act, requiring a state-authorised accountant for quality management. Initial reports are due by 20 February 2026 for firms registered by 28 January 2026, with subsequent firms reporting within three weeks of registration.