{"id":5503,"date":"2023-07-05T08:27:46","date_gmt":"2023-07-05T06:27:46","guid":{"rendered":"https:\/\/dcompany.no\/selskapshendelser\/change-auditor\/"},"modified":"2024-04-02T16:04:09","modified_gmt":"2024-04-02T14:04:09","slug":"change-auditor","status":"publish","type":"selskapshendelser","link":"https:\/\/dcompany.no\/en\/company-events\/change-auditor\/","title":{"rendered":"Change auditor"},"content":{"rendered":"\n<p><strong>For companies that already have an auditor and will choose a new auditor<\/strong><\/p>\n\n<p><a href=\"https:\/\/dcompany.no\/funksjoner\/generalforsamling\/\">The general meeting<\/a> 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.<\/p>\n\n<p>The decision to change the auditor must be registered both in the Br\u00f8nn\u00f8ysund registers and on the dCompany platform (the role register).<br\/><\/p>\n\n<p>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&#8217;s annual accounts audited in accordance with the Auditors Act.  <\/p>\n\n<p>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.  <\/p>\n\n<p>The decision requires an even lower approval if <a href=\"https:\/\/dcompany.no\/funksjoner\/vedtekter\/\">the articles of association<\/a> operate with a stricter majority requirement to amend the articles of association than what follows from the Companies Act.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>For companies that already have an auditor and will choose a new auditor The general meeting can elect an auditor [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"template":"","tags":[],"funksjoner-taksonomi":[],"selskapshendelser-taksonomi":[],"transaksjoner-taksonomi":[],"selskapstyper-taksonomi":[],"bransjer-taksonomi":[],"roller-taksonomi":[],"docs-taksonomi":[],"class_list":["post-5503","selskapshendelser","type-selskapshendelser","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/dcompany.no\/en\/wp-json\/wp\/v2\/selskapshendelser\/5503","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/dcompany.no\/en\/wp-json\/wp\/v2\/selskapshendelser"}],"about":[{"href":"https:\/\/dcompany.no\/en\/wp-json\/wp\/v2\/types\/selskapshendelser"}],"author":[{"embeddable":true,"href":"https:\/\/dcompany.no\/en\/wp-json\/wp\/v2\/users\/1"}],"version-history":[{"count":3,"href":"https:\/\/dcompany.no\/en\/wp-json\/wp\/v2\/selskapshendelser\/5503\/revisions"}],"predecessor-version":[{"id":6351,"href":"https:\/\/dcompany.no\/en\/wp-json\/wp\/v2\/selskapshendelser\/5503\/revisions\/6351"}],"wp:attachment":[{"href":"https:\/\/dcompany.no\/en\/wp-json\/wp\/v2\/media?parent=5503"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/dcompany.no\/en\/wp-json\/wp\/v2\/tags?post=5503"},{"taxonomy":"funksjoner-taksonomi","embeddable":true,"href":"https:\/\/dcompany.no\/en\/wp-json\/wp\/v2\/funksjoner-taksonomi?post=5503"},{"taxonomy":"selskapshendelser-taksonomi","embeddable":true,"href":"https:\/\/dcompany.no\/en\/wp-json\/wp\/v2\/selskapshendelser-taksonomi?post=5503"},{"taxonomy":"transaksjoner-taksonomi","embeddable":true,"href":"https:\/\/dcompany.no\/en\/wp-json\/wp\/v2\/transaksjoner-taksonomi?post=5503"},{"taxonomy":"selskapstyper-taksonomi","embeddable":true,"href":"https:\/\/dcompany.no\/en\/wp-json\/wp\/v2\/selskapstyper-taksonomi?post=5503"},{"taxonomy":"bransjer-taksonomi","embeddable":true,"href":"https:\/\/dcompany.no\/en\/wp-json\/wp\/v2\/bransjer-taksonomi?post=5503"},{"taxonomy":"roller-taksonomi","embeddable":true,"href":"https:\/\/dcompany.no\/en\/wp-json\/wp\/v2\/roller-taksonomi?post=5503"},{"taxonomy":"docs-taksonomi","embeddable":true,"href":"https:\/\/dcompany.no\/en\/wp-json\/wp\/v2\/docs-taksonomi?post=5503"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}