The Norwegian Ministry of Finance has delegated to the Financial Supervisory Authority of Norway the power under the Accounting Act to issue annual accounts regulations for life insurers, non-life insurers, pension undertakings, banks, mortgage companies and finance companies. The change shifts rulemaking responsibility for these sector-specific annual reporting rules from the ministry to the supervisor. The delegation also covers the authority to amend the existing annual accounts regulations previously set by the ministry. It is being implemented through an amendment to the 29 March 2022 regulation on delegation of authority from the Ministry of Finance to Finanstilsynet.