My accountant is not responding – and the deadline is approaching
Do not wait. Responsibility for meeting the company's obligations does not disappear because the accounting has been outsourced. Work out which deadline this is, contact the accountant in writing, and check that you still have access to the accounting system, the bank and Altinn.
The responsibility still sits with the company
In a Norwegian limited company (AS), the board must keep itself informed about the company's financial position and make sure the accounts are subject to adequate control. The general manager (daglig leder) must make sure the accounts comply with the law. The Brønnøysund Register Centre also states plainly that the company's management is responsible for filing the annual accounts even where it has been agreed that the accountant or auditor will do the work.
1. Work out what is actually urgent
Establish which filing the deadline applies to, when the deadline falls and how far the work has got. Check as well whether the filing is actually covered by the engagement agreement. What can be done differs a great deal depending on whether the problem is the tax return (skattemelding), the VAT return (mva-melding), the monthly payroll report (a-melding) or the annual accounts.
2. Contact the accountant in writing
Send an email or other written message asking for the status of the work, what is still outstanding from you, what has already been filed, and confirmation of whether the deadline will be met. When the deadline is close, ask for a quick reply and keep a record of your attempts to make contact.
3. Secure your access and your accounting data
Check that the company still has access to the accounting system, invoices and vouchers, the bank and bank statements, payroll data, the general ledger and trial balance, and the relevant services in Altinn. During 2026 Altinn is moving from its old roles to new access packages, so it is worth checking that the company has the right access to the specific service it needs to use.
Can you change accountant just before the deadline?
Yes. If your existing accountant is not responding and the deadline is approaching, another accountant can in many cases take over or help you get control of the situation. A new accounting firm cannot necessarily start work immediately, though. A new engagement has to be established and the required customer due diligence carried out. Before a new accounting firm takes on the engagement, it must as a general rule also obtain information from the previous accountant about anything that could affect whether the engagement should be accepted. When an accounting engagement ends, the client's accounting records and accounting data must be handed over or made available so that the company can meet its own bookkeeping obligations.
Do not file rough numbers just to make the deadline
If the accounts are not finished, do not automatically submit an estimate or an incomplete return simply to be able to say that something was filed. For tax returns and VAT returns, the Tax Administration Act requires the information given to be correct and complete. What the right answer is therefore depends on which deadline you are facing. A business can, for example, apply for a one-month extension of the tax return if the application is sent before the deadline. For the a-melding, by contrast, Skatteetaten cannot grant an ordinary extension. Nor can the Register of Company Accounts extend the deadline for the annual accounts.
Read more
This is general guidance, not advice on your specific case. Deadlines, rates and amounts change – always check the current rules, or get in touch with us.
More on urgent accounting, deadlines and audits
- Accounts missing for several years – how to reconstruct them
- The annual accounts have not been filed – the late fee is running
- A compulsory dissolution notice from Brønnøysund – what now?
- Filed the VAT return late – what happens now?
- Missed an a-melding – how to put it right
- Booked the wrong VAT rate – how to correct it
- An enforcement fine from Skatteetaten – can it be waived?
- Notice of an audit from Skatteetaten – what to do in the first days
- Discretionary assessment – when Skatteetaten sets the figures for you
- Additional tax and aggravated additional tax – when can it be avoided?
- Appealing a decision from Skatteetaten – what has to be documented?
- Voluntary disclosure – how to put old tax errors right
- The auditor will not sign – what to resolve
- Lost access in Altinn before the deadline
Is it urgent?
We can work out what actually has to be done, what documentation exists and how quickly it can be sorted. You can also reach us in the evenings and at weekends.
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