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In forceInvestment firms and fund managers: conduct (national)Last checked 13 November 2026

Client money auditor's statement (KRT-1010)

A regulatory return listed by the Finanstilsynet (Financial Supervisory Authority of Norway), Norway.

An independent auditor's statement confirming how a firm handles and reports client money, under the client money protection rules in the Securities Trading Act section 9-18 and the Securities Trading Regulations sections 9-8 to 9-14. Source

The facts

Who files
Half-yearly: real estate agency firms, and debt collection firms recovering debts on behalf of others. Annual: investment firms that do not meet the EUR 50,000 start-up capital exemption, fund management companies licensed for individual portfolio management, and AIF managers licensed for individual portfolio management. Source
How often
Half-yearly (by 1 March and 1 September) for real estate agents and debt collectors; annual (by 1 March) for the investment firms, fund managers and AIF managers covered. Source
Deadline
By 1 March (annual filers, and half-yearly filers' second-half return) and by 1 September (half-yearly filers' first-half return). Source
Format
PDF. The auditor's statement (meeting ISAE 3000) is filed through Altinn form KRT-1010, which becomes available in the firm's Altinn inbox within four business days of the end of the reporting period. Source
How it is filed
Filing routes recorded for the Finanstilsynet: e-Reg (e-Regulatory); Altinn; Transaction Reporting System (TRS). See how firms file with the Finanstilsynet.
Status
In force
Group
Investment firms and fund managers: conduct (national)

Templates (0)

The library lists no templates for this return.

An auditor's attestation letter, not a fixed spreadsheet template. Source

Validation rules

No published validation rules were found for this return. Not applicable; an auditor's attestation, not a structured template. Source

Public data

No published data from this return was found. No data from this return published by Finanstilsynet was found on the pages checked. Source

Official documents (3)

The Finanstilsynet's own files, with the size and SHA-256 fingerprint of each as downloaded on 13 November 2026, so anyone can tell whether a copy is the same version.

Sources

Every page and document this return's facts were read from.

Knowing exactly what is collected, in what format and under which rules is the first step to real-time supervision. Line4 builds SupTech software for financial regulators that runs checks like these as each return arrives.

Line4's text and records here are free to reuse under CC BY 4.0. Please credit: “Source: Line4 regulatory submissions library (CC BY 4.0), https://www.line4.ai”. The regulators' documents, forms, taxonomies, rules and data belong to them: see Finanstilsynet's reuse terms. This describes what regulators publish. It is not legal or regulatory advice: always rely on the regulator's own text.

Last checked 13 November 2026.