For companies that already have an auditor and will choose a new auditor

The general meeting can elect an auditor instead of the current auditor, cf. Section 7-1 of the Companies Act. It must be stated in the notice that the general meeting is to take a decision on the new election of an auditor. The company cannot dismiss the auditor before the end of the service period without a factual reason, cf. Section 7-2 (2) of the Companies Act.

The decision to change the auditor must be registered both in the Brønnøysund registers and on the dCompany platform (the role register).

Note: If the company does not already have an auditor and wishes to choose an auditor, the company must first choose to have the company’s annual accounts audited in accordance with the Auditors Act.

Such a decision is considered to be a reversal of the previous decision to opt out of the auditor, and only requires the approval of either at least 1/3 of the shares or at least 1/3 of the votes represented at the general meeting.

The decision requires an even lower approval if the articles of association operate with a stricter majority requirement to amend the articles of association than what follows from the Companies Act.