Authorised accounting firms under Norway's Regnskapsførerloven
In Norway, keeping the books for someone else is a licensed activity. Since 1 January 2023 it has been governed by the new lov om regnskapsførere (Regnskapsførerloven), which replaced the 1993 Act, together with the supplementing regulation of 16 December 2022 no. 2270 (regnskapsførerforskriften). Finanstilsynet, the Financial Supervisory Authority of Norway, grants the authorisations, keeps the public register and inspects the firms.
Firm authorisation versus the personal title
The regime has two layers that are often confused. Individuals hold the title statsautorisert regnskapsfører (state-authorised accountant); everyone authorised as of 31 December 2022 received that title automatically. Firms hold a separate authorisation as a regnskapsforetak or regnskapsselskap, which Finanstilsynet's English-language register labels "External accounting firm". A firm, not just a person, must be authorised before it can take on accounting engagements for clients.
- Quality management: the firm must run a quality management system suited to its size and complexity, with a statsautorisert regnskapsfører responsible for it, and must be able to show the system is fit for purpose.
- Fitness: board members, day-to-day management and owners with 10% or more, directly or indirectly, must be fit and proper; Finanstilsynet can require police certificates.
- Management: the old rule that the general manager had to be an authorised accountant was dropped in 2023.
- Capacity: the firm must have enough staff and competence to perform its engagements in line with the Act.
Sole proprietorships are a separate case
Accounting may also be carried out through an enkeltpersonforetak, but only once it is registered in Foretaksregisteret and appears in the accountant register; existing sole proprietorships had to notify Finanstilsynet by 1 March 2023. Because these are run by one named person, they are outside the scope of this page, which covers incorporated firms (mostly AS) only.
Size and geography of the register
Finanstilsynet's register showed about 2,410 entries under "External accounting firm" when checked in October 2026, so the count shown is an estimate based on that figure. The population is long-tailed: national chains sit alongside hundreds of local bureaus whose names end in Regnskap, Rekneskap (the Nynorsk form common in Vestland and Møre og Romsdal) or Økonomi. Each register entry carries the Brønnøysund organisation number, the county and the date the authorisation was registered, which ranges from the early 1990s to firms authorised in 2026.
Why the authorised set matters
| Buyer | Typical use |
|---|---|
| Accounting and payroll software vendors | Partner and reseller programmes aimed at bureaus that serve many SMB clients |
| Banks and fintechs | Confirming that an outsourced accountant acting for a customer is authorised |
| M&A advisers and consolidators | Mapping regional bureaus by county and authorisation age |
Engaging an unauthorised provider for authorisation-requiring bookkeeping exposes the client to risk, and Finanstilsynet publishes inspection reports and can revoke authorisations, so checking the register entry is the baseline control.