According to the regulations, applicants need a higher qualification in economics equivalent to at least two years full-time higher education including in-depth studies, as specified in pertinent regulations, in the fields of accounting, tax law, legal methods and business economics.
In addition, the applicants need the equivalent of two years relevant work experience (3 400 hours) during the five years prior to the date of application. The following fields of experience are normally considered relevant work experience:
- Accounting pursuant to the Accounting Act or the Tax Assessment Act. The accounting must include preparation of the Annual Accounts and/or annual tax returns.
- Certified experience qualifying for inclusion in the auditor register.
In addition the Financial Supervisory Authority of Norway may accept:
- Assessment of tax returns in the capacity of tax auditor (skatterevisor)
- Graduate lecturing / teaching on relevant subjects, mainly accounting and tax law.