Client transfer connected to reorganisation or merger

This applies to auditors, accountants, business managers or representatives for foreign enterprises.

The conditions for transfer are:

• reorganisation or merger without any real changes in the ownership
• the transfer must apply for the entire client list
• the acquiring accountant/auditor must be certified with The Financial Supervisory Authority of Norway

Examples where client transfer is possible:

• two enterprises have merged
• two sole proprietorships have previously run separate businesses, but are now cooperating in for instance a limited company or a general partnership
• the business has previously run a sole proprietorship, but has now started a limited company

Examples where client transfer is not possible:

• the enterprise has purchased the client portfolio
• previous enterprises are closing their business, and a new enterprise is founded by others
• the change entails changes in ownership

How to do this:

• Prior to applying for client transfer, you have to notify the clients that they will be transferred to a new enterprise
• Transfer of clients must be reported to The Brønnøysund Register Centre by post
  • In the letter you must include information about the basis of the application, organisation number and of both the acquired and the acquiring company
  • The application must be signed by either the owner, the general manager or the chair of the board in the company transferring its clients
• The letter, with original signature, and a copy of the notification for the clients, must be sent to The Brønnøysund Register Centre by post.

Please note that the delegated roles in Altinn will not be transferred. Please contact Altinn support if you have any questions regarding delegation of roles.