Introduction

This course is part of the statutory curriculum for approval as a Norwegian certified accountant. The programme meets the requirements of the certified accountant regulation of 8 February 1999 no. 196 (education requirements for certified accountants).

Course content

Knowledge about Norwegian tax and charge rules, including:

  • Capital and income taxation of individual sole proprietorships and private companies

  • Value-added tax

  • Equity transactions and other transactions with the owners that can lead to taxation

  • Taxation of termination of sole proprietorships and liquidation of enterprises and conversion of companies

  • EmployersÂ’ contribution

  • The basic rules concerning capital and income taxation of personal taxpayers

  • Capital taxation of privat companies and partnerships

  • Relevant regulations on tax deductions

  • Main principles on how to determine tax values of possessions received as gifts or inheritage

  • Tax planning and ethical reflections

  • Basic knowledge about the tax and charge administration

  • Central regulation on administrative changes of a person's or company's tax report

Disclaimer

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.