{"id":1753,"date":"2026-08-11T09:30:00","date_gmt":"2026-08-11T07:30:00","guid":{"rendered":"https:\/\/www.controlaudit.es\/?p=1753"},"modified":"2026-10-20T10:15:14","modified_gmt":"2026-10-20T08:15:14","slug":"icac-horing-revidert-nia-es-570","status":"publish","type":"post","link":"https:\/\/www.controlaudit.es\/no\/blog\/icac-horing-revidert-nia-es-570\/","title":{"rendered":"ICAC sender revidert NIA-ES 570 om fortsatt drift p\u00e5 offentlig h\u00f8ring"},"content":{"rendered":"<div class=\"ca-answer\"><b class=\"k\">Kort fortalt<\/b>Spanias institutt for regnskap og revisjon (ICAC), tilsynsmyndighet for revisorer, har sendt NIA-ES 570 (Revidert 2024), \u00abFortsatt drift\u00bb, p\u00e5 offentlig h\u00f8ring ved resolusjon av 16.07.2026, kunngjort i Spanias offisielle lovtidend (BOE) 07.08.2026. H\u00f8ringsfristen er to m\u00e5neder fra dagen etter kunngj\u00f8ringen. Standarden er verken vedtatt eller gjeldende enn\u00e5: inntil videre gjelder den n\u00e5v\u00e6rende NIA-ES 570.<\/div>\n<h2>Hva har ICAC publisert?<\/h2>\n<p>ICACs resolusjon av 16.07.2026 (BOE nr. 192 av 07.08.2026, BOE-A-2026-17276) sender to dokumenter p\u00e5 offentlig h\u00f8ring:<\/p>\n<ul>\n<li><strong>Vedlegg I<\/strong>: NIA-ES 570 (Revidert 2024), den spanske tilpasningen av ISA 570 (Revised 2024) utstedt av IAASB, det internasjonale organet som utarbeider revisjonsstandardene.<\/li>\n<li><strong>Vedlegg II<\/strong>: f\u00f8lgeendringer i NIA-ES 200, 210, 220 (R), 230, 250 (R), 260 (R), 315 (R2019), 450, 500, 510, 540 (R), 560, 580, 600 (R), 610 (R2013), 700 (R), 701, 705 (R), 706 (R), 710, 720 (R) og 805 (R).<\/li>\n<\/ul>\n<p>Omfanget er bredt: endringene ber\u00f8rer oppdragsbrevet, de skriftlige uttalelsene, etterf\u00f8lgende hendelser og alle rapporteringsstandardene. Det er \u00e5rets andre viktige endring, etter <a href=\"\/no\/blog\/icac-endrer-nia-es-rapport-selskapsskatt\/\">endringen i rapporteringsstandardene i NIA-ES som f\u00f8lge av selskapsskatten<\/a>, publisert i januar.<\/p>\n<h2>Frist og fremgangsm\u00e5te for h\u00f8ringsinnspill<\/h2>\n<p>Resolusjonens annet ledd \u00e5pner for en frist p\u00e5 to m\u00e5neder regnet fra dagen etter kunngj\u00f8ringen i BOE, alts\u00e5 fra 08.08.2026. Regnet fra dato til dato vil fristen utl\u00f8pe 07.10.2026; bekreft den eksakte datoen f\u00f8r du sender inn. Innspill gis skriftlig til ICAC eller til revisorenes representative organisasjoner: Consejo General de Economistas de Espa\u00f1a (Registro de Economistas Auditores) og Instituto de Censores Jurados de Cuentas de Espa\u00f1a. Teksten er tilgjengelig p\u00e5 ICACs nettsted.<\/p>\n<h2>Hva endres sammenlignet med gjeldende standard?<\/h2>\n<p>If\u00f8lge IAASB styrker den internasjonale standarden risikovurderingen, krever at ledelsens vurdering alltid evalueres, og gir mer \u00e5penhet i revisjonsberetningen. Den spanske h\u00f8ringsteksten omfatter blant annet disse punktene:<\/p>\n<table>\n<thead>\n<tr>\n<th>Forhold<\/th>\n<th>Gjeldende NIA-ES 570<\/th>\n<th>Utkast til NIA-ES 570 (Revidert 2024)<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Status<\/td>\n<td>Obligatorisk<\/td>\n<td>P\u00e5 offentlig h\u00f8ring, ikke gjeldende<\/td>\n<\/tr>\n<tr>\n<td>Vurderingsperiode<\/td>\n<td>Minst tolv m\u00e5neder fra regnskapsdatoen<\/td>\n<td>Minst tolv m\u00e5neder fra godkjenningsdatoen; i Spania forst\u00e5s dette som datoen for styrets avleggelse av regnskapet<\/td>\n<\/tr>\n<tr>\n<td>Ledelsens vurdering<\/td>\n<td>Evalueres av revisor<\/td>\n<td>Evaluering av metode, forutsetninger og data, med vekt p\u00e5 mulig skjevhet<\/td>\n<\/tr>\n<tr>\n<td>Revisjonsberetning<\/td>\n<td>Eget avsnitt ved vesentlig usikkerhet<\/td>\n<td>Mer informasjon om revisors ansvar og arbeid<\/td>\n<\/tr>\n<tr>\n<td>Anvendelse<\/td>\n<td>Gjeldende<\/td>\n<td>Foresl\u00e5tt i vedlegg II: regnskaps\u00e5r som begynner 01.01.2027 eller senere, og i alle tilfeller oppdrag inng\u00e5tt fra 01.01.2028<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Merk deg to nyanser. For det f\u00f8rste er anvendelsesdatoen et forslag i h\u00f8ringsteksten; den endelige datoen fastsettes i vedtaksresolusjonen, der datoen fortsatt st\u00e5r \u00e5pen. For det andre gjelder den internasjonale versjonen for perioder som begynner 15.12.2026 eller senere, men i Spania blir den bare obligatorisk n\u00e5r ICAC vedtar den.<\/p>\n<h2>Hva b\u00f8r du forberede allerede n\u00e5?<\/h2>\n<p>Selv om standarden ikke er vedtatt, er retningen tydelig. Foretak kan komme i forkant med:<\/p>\n<ul>\n<li>En likviditetsprognose som dekker minst de tolv m\u00e5nedene etter avleggelsen av regnskapet, med eksplisitte forutsetninger.<\/li>\n<li>Forfallsplanen for gjeld, l\u00e5nebetingelser (covenants) og fornyelse av finansiering.<\/li>\n<li>Sensitivitetsanalyser ved fall i salget eller \u00f8kte kostnader.<\/li>\n<li>En <a href=\"\/no\/tjenester\/levedyktighetsplaner\/\">levedyktighetsplan<\/a> ved gjentatte underskudd eller likviditetspress.<\/li>\n<\/ul>\n<p>For revisjonsselskapene vil endringen ber\u00f8re oppdragsbrev, uttalelsesbrev, arbeidsprogrammer og beretningsmaler, s\u00e5 det l\u00f8nner seg \u00e5 planlegge oppl\u00e6ringen.<\/p>\n<h2>Ofte stilte sp\u00f8rsm\u00e5l<\/h2>\n<h3>Gjelder NIA-ES 570 (Revidert 2024) allerede for revisjonene av 2026?<\/h3>\n<p>Nei. Den er p\u00e5 offentlig h\u00f8ring. Inntil den endelig vedtas, gjelder den n\u00e5v\u00e6rende NIA-ES 570.<\/p>\n<h3>Hvem kan sende inn h\u00f8ringsinnspill?<\/h3>\n<p>Resolusjonen begrenser ikke hvem som kan gj\u00f8re det. Enhver interessert kan sende skriftlige innspill til ICAC eller til de nevnte organisasjonene innen fristen.<\/p>\n<h3>Vil revisjonsberetningen for foretaket mitt endres?<\/h3>\n<p>Etter all sannsynlighet ja, n\u00e5r standarden er vedtatt, fordi rapporteringsstandardene i NIA-ES endres. Det endelige innholdet avhenger av teksten som vedtas.<\/p>\n<h2>Offisielle kilder<\/h2>\n<ul>\n<li><a href=\"https:\/\/www.boe.es\/diario_boe\/txt.php?id=BOE-A-2026-17276\" target=\"_blank\" rel=\"noopener\">BOE-A-2026-17276: ICACs resolusjon av 16.07.2026 (BOE 07.08.2026)<\/a><\/li>\n<li><a href=\"https:\/\/www.icac.gob.es\/auditoria\/normativa\/normativa-de-auditoria-de-cuentas\/normas-tecnicas-de-auditoria-y-control-de-calidad\" target=\"_blank\" rel=\"noopener\">ICAC: tekst sendt p\u00e5 offentlig h\u00f8ring (vedlegg I og II)<\/a><\/li>\n<li><a href=\"https:\/\/www.icac.gob.es\/noticias-y-eventos\" target=\"_blank\" rel=\"noopener\">ICAC: kunngj\u00f8ringer<\/a><\/li>\n<li><a href=\"https:\/\/www.boe.es\/diario_boe\/txt.php?id=BOE-A-2026-2234\" target=\"_blank\" rel=\"noopener\">BOE-A-2026-2234: ICACs resolusjon av 22.01.2026, endring av NIA-ES<\/a><\/li>\n<li><a href=\"https:\/\/www.iaasb.org\/news-events\/2025-04\/iaasb-strengthens-auditor-responsibilities-going-concern-through-revised-standard\" target=\"_blank\" rel=\"noopener\">IAASB: publisering av ISA 570 (Revised 2024)<\/a><\/li>\n<\/ul>\n<p>Vil du vite hvordan den kommende standarden kan p\u00e5virke <a href=\"\/no\/tjenester\/revisjon-arsregnskap\/\">revisjonen av \u00e5rsregnskapet<\/a> i foretaket ditt, eller utarbeide solide prognoser f\u00f8r regnskapsavslutningen, <a href=\"\/no\/kontakt\/\">ta kontakt med oss<\/a>.<\/p>\n<div class=\"ca-answer\"><b class=\"k\">Oppdatering per 08.10.2026<\/b>H\u00f8ringsfristen utl\u00f8p rundt 07.\u201308.10.2026. Per 08.10.2026 har ICAC ikke publisert det endelige vedtaket, s\u00e5 den n\u00e5v\u00e6rende NIA-ES 570 gjelder fortsatt. Vi f\u00f8lger saken i <a href=\"\/no\/blog\/nia-es-570-revidert-fortsatt-drift\/\">artikkelen v\u00e5r om NIA-ES 570 og fortsatt drift<\/a>.<\/div>\n<p class=\"ca-note\">Artikkelen er utarbeidet av Controlaudits fagteam. Publisert 11.08.2026. Gjennomg\u00e5tt 08.10.2026. Innholdet er kun til informasjon og erstatter ikke profesjonell r\u00e5dgivning om din konkrete sak.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>ICACs resolusjon av 16.07.2026 (BOE 07.08.2026) \u00e5pner for to m\u00e5neders h\u00f8ring om NIA-ES 570 (Revidert 2024) og f\u00f8lgeendringer i andre NIA-ES. Hva som endres sammenlignet med gjeldende standard, forholdet til IAASBs ISA 570, og hva det l\u00f8nner seg \u00e5 forberede.<\/p>\n","protected":false},"author":1,"featured_media":427,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"ca_meta_titulo":"Nyhet fra ICAC (august 2026): h\u00f8ring om NIA-ES 570","ca_meta_desc":"ICAC sender NIA-ES 570 (Revidert 2024) om fortsatt drift p\u00e5 offentlig h\u00f8ring. H\u00f8ringsfrist, forventede endringer og hva du b\u00f8r forberede allerede n\u00e5.","footnotes":"","_elementor_version":"","_wp_page_template":""},"categories":[162],"tags":[],"class_list":["post-1753","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-icac-og-nia-es-standarder"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.7 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>ICAC sender revidert NIA-ES 570 om fortsatt drift p\u00e5 offentlig h\u00f8ring - Controlaudit<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.controlaudit.es\/no\/blog\/icac-horing-revidert-nia-es-570\/\" \/>\n<meta property=\"og:locale\" content=\"nb_NO\" \/>\n<meta property=\"og:type\" content=\"website\" \/>\n<meta property=\"og:title\" content=\"ICAC sender revidert NIA-ES 570 om fortsatt drift p\u00e5 offentlig h\u00f8ring - Controlaudit\" \/>\n<meta property=\"og:description\" content=\"ICACs resolusjon av 16.07.2026 (BOE 07.08.2026) \u00e5pner for to m\u00e5neders h\u00f8ring om NIA-ES 570 (Revidert 2024) og f\u00f8lgeendringer i andre NIA-ES. 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