Third-country auditors and audit firms

You can read more about registration of third-country auditors and audit firms in Denmark and audit control and exemption from registration etc.

Denmark is required to register third-country auditors and audit firms, who conduct statutory audit on annual reports and consolidated reports from third-country companies, whose transferral securities are admitted to trading on a regulated market in Denmark.

Third-country auditors and audit firms, who has been registrated in Denmark are subjects to the danish audit control and investigation from the Danish authorities.

Exemption from registration
Auditors and audit firms, that conduct statutory audit on annual reports and consolidated reports from third-country companies, whose transferral securities, in which has a denominated value of at least € 50.000, or whose transferral debt securities have a denominated value on the date of the issue of at least € 50.000 are exempted from being registrated.

Exemption from the danish audit control and investigation
The EU-Commission has adopted a decision concerning a transitional of audit activities of certain third-country auditors and audit entities. The included auditors and audit firms within this decision are exempted from being subjects to the danish audit control and investigation from the Danish authorities within this transitional period. You can find the decision from the EU-Comission to the right.

The included auditors and audit firms have to fill out a form, Form A, in order to be exempted according to the decision. You can find Form A and a guide to the form to the right.

Registration of auditors and audit firms
The EU-Commission has adopted a form, Form B, to those auditors and audit firms, that shall be registrered in Denmark and other memberstates. You can find Form B and a guide to the form to the right.