Meny
Understanding the business
By understanding the business, we offer high standard audit services tailor made to each client, based on the requirement of ISA (International Standards on Auditing) and the Auditing and Auditors’ Act of 1999. The detailed knowledge and understanding of your business helps us to tailor the audit to focus on any risk areas. This means that your business gets the maximum benefit from the audit process.
We are large enough to offer quality services, and small enough to offer personal services.
Assurance/audit services provided
Audit of financial statements prepared in accordance with International Financial Reporting Standards – (IFRS)
Member of The Norwegian Institute of Public Accountants
Our employees are members of The Norwegian Institute of Public Accountants which is the professional body for registered public accountants and state authorised public accountants in Norway.
Quality control
The Norwegian Institute of Public Accountants has compulsory quality control for those of its members who practice as statutory auditors.
The programme for the quality control is developed in cooperation with the governmental regulator Finanstilsynet – The Financial Supervisory Authority of Norway.
Audit of financial statements prepared in accordance with Norwegian accounting standards – (NGAP)
Assurance/Audit services are carried out in accordance with of ISA (International Standards on Auditing) and the Auditing and Auditors’ Act of 1999.
Our staffs has many years’ experience in preparing income tax forms, giving tax advice and performing tax calculations and other tax related services. Some of our staff has experience as tax auditors from the Norwegian Tax Authorities.
Our consulting services can be divided into two main areas:
Establishing new companies and restructuring existing business
Business consulting
Maintain control over your business by keeping your bookkeeping up-to-date according to bookkeeping laws and tax and VAT laws and regulations. It will help you making sound decisions regarding running your business, and reduce any friction with government authorities.
We offer bookkeeping services, payroll services, compilation of Financial Statements (annual accounts) and accounting advisory services.
The Bookkeeping act of 2004
With the commencement of the Bookkeeping Act, bookkeeping rules have now been collated into single law and set of regulations. The new rules clarify current law and regulations, and include a combination of more flexible regulations and more stringent ones, compared with previous rules. Under the Bookkeeping Act, anyone required to keep accounts today will have to comply with a relatively comprehensive and complicated set of rules.
The purpose of the law
The purpose of the law is to ensure that entities produce reliable accounting reports (mandatory accounting reports) on a timely basis, and ensure that these reports and financial arrangements can be subsequently verified. The mandatory accounting reports should be specifically verified to be in compliance with the regulations.
The law encompasses requirements around inspection, the possibility of verification, all the way to the basis for the mandatory accounting reports. The law requires a two-way audit trail between mandatory accounting reports/specification of mandatory accounting reports/ documentation of the information recorded. Please note that it is a requirement that specifications are physically
produced. The law also requires all balance sheet items are separately documented at year
end (normally 31 December).
Certus Revisjon AS
Engebrets vei 3 (4th floor)
N-0275 OSLO
Norway
Tel: +47 24 20 12 00
Fax: +47 21 55 77 34
Certus Revisjon AS
Steinsrudvegen 1, N-3840 Seljord
P.o. box, 119, 3835 Seljord
Norway
Tel: +47 24 20 12 00
Fax: +47 21 55 77 34