Excerpt from course description

Business Law for Accountants


This course is included in the statutory study plan for obtaining approval as a Norwegian authorized accountant. The study satisfies requirements in the Accounting Regulations of 8 February 1999 No. 196 (educational requirements for an authorized accountant).

Course content

Company law
The Partnerships Act and the Companies Act with a special emphasis on mortgage rules, decision-making processes, distributions, practice of authority and company representation. Related issues are also discussed such as the law of business names and registration.

Financial crime
Selected parts of the Criminal Code, the Accounting Act, the Value Added Tax Act.

Debt negotiations and bankruptcy
An introduction is given to the main rules of the debt enforcement law and an overall presentation of the law of bankruptcy with a special emphasis on the bankruptcy terms, annulment rules and the debtor in bankruptcy's contractual obligations. A review of the economic terms for spouses/cohabitants with the main emphasis on the rules that are important for their creditors will also be given.

Employment law
An introduction to rules that apply to the individual workplace whether regarding both employers and employees.

Monetary claims
They shall have a good understanding of the rules concerning negotiable instruments in the law on debentures and the law on financial agreements.

Contract law
They shall have god understanding in mechanisms for the signing of contracts, power and representation, interpretation and completion of contracts and nullity and modification


This is an excerpt from the complete course description for the course. If you are an active student at BI, you can find the complete course descriptions with information on eg. learning goals, learning process, curriculum and exam at portal.bi.no. We reserve the right to make changes to this description.