• Capital: Oslo
  • Population: approx. 5,400,000
  • Language: Norwegian
  • Part of the EU since: Not a member

Member Bodies

Professional Bodies

Den norske Revisorforening – DnR
No. of members4,630
Institute staff24
Date of establishment1998, predecessor 1930
Local branchesNo, but there is a number of associated local auditor associations
Subject to public oversightNo
Public oversight authorityN/A
Involvement in Qualification and Market AccessDnR
Initial educationDiscussion partner with universities and Economic Education Committee
ExaminationDiscussion partner with universities and Economic Education Committee
Approval and registrationNo involvement by DnR (FSA Norway)
Continued Professional DevelopmentNo (FSA Norway, Extensive CPD-programme for members)
Standard settingDnR – Audit and Assurance Standards Committee
Quality assuranceNon-PIE Auditors: DnR Quality Assurance Review
PIE-Auditors: FSA Norway Quality Assurance Review
Disciplinary measuresNo involvement by DnR (FSA Norway)


ProfessionsApproved Auditors
Professional bodyDen norske Revisorforening – DnR
Protected titleYes
State Authorized Public Accountant – Statsautorisert revisor
Registered Public Accountant – Registrert revisor
(Only State Authorized Public Accountants when new Auditing Act is implemented in 2020)
Reserved activitiesStatutory audit. Certain statutory attestations, including to tax authorities.
Included authorisationsAuxiliary legal aid and legal aid relating to inquiries to tax authorities.


Approved Auditors
Regulated professionYes
Public oversight authorityFinanstilsynet – The Financial Supervisory Authority of Norway (FSA Norway)


Approved Auditors
General initial education steps (without possible exemptions)State Authorized Public Accountant
• University Master’s Degree
• 3 years practical training
• Final examination


Approved Auditors
No. of qualified professionals8,156 (March 2020)
No. of new trainees per yearInformation not available
No. of people taking the professional examination218 (2018)
No. of people passing the professional examination194 (2018)

Market access – qualified professionals

Approved Auditors
Registration requiredYes
Competent authority for registrationFinanstilsynet – FSA Norway
Cost of appointment/ registrationNo fee or charge
Oath requiredNo
Insurance requiredYes, for statutory auditors
(Not required when new Auditing Act is implemented in 2020)
Professional address requiredNo