Increase in the number of approved auditors

The number of auditors is on the increase. At the end of 2024, there were 34 more auditors in the auditor register than a year earlier.

The popularity of auditor examinations also continued to increase. The number of both candidates and those approved increased again from the previous year. 198 examinations were approved this year, compared with 159 in the previous year. Candidates’ satisfaction with the HT and KHT examinations was at the same level as in the previous year.

Registration of KRT auditors started

The entry into force provision of the Auditing Act entered into force at the beginning of 2024, on the basis of which, under certain conditions, auditors can be registered as sustainability auditors (KRTs) without a qualification.

In 2024, we registered 399 auditors as KRT auditors on the basis of the entry into force provision. Most of them are KHT auditors. 19 audit firms were also registered as sustainability audit firms.

We started preparing for the organisation of the KRT examination. We will organise the first KRT examination in autumn 2025.

Auditor examinations

Approved HT examinations

There was a substantial increase in the number of approved HT examinations. In 2024, they totalled 125 compared to 93 in 2023.

Approved KHT examinations

There was a slight increase in the number of approved KHT examinations. In 2023, they totalled 66 compared to 61 in 2022.

Approved JHT examinations

There was a slight increase in the number of approved JHT examinations. In 2023, they totalled 7 compared to 5 in 2023.

Information events for auditors

Eight info events were organised for auditors this year and five newsletters were sent.

The information events discussed issues related to quality inspection, the Audit Board’s decision-making practice, notifications of oversight information, foundations and their financial audits, as well as topical issues related to money laundering supervision.

Quality of auditing

Authorisations of auditors and audit firms

There was a slight decrease in the number of approvals. In 2024, they totalled 113 compared to 109 in 2023.

Cancellations of authorisations of auditors and audit firms

The number of cancellations decreased significantly. In 2024, they totalled 81 compared to 128 in 2023.

Quality inspection decisions pertaining to auditors and audit firms

The number of quality inspection decisions decreased clearly. In 2024, a total of 120 quality inspection decisions were made compared to 189 in 2023.

Decisions by Auditor Oversight

There was a slight increase in the number of Auditor Oversight decisions. In 2024, they totalled 37 compared to 30 in 2023.

Decisions by Audit Board in investigation matters

The number of Audit Board decisions remained unchanged. In both 2024 and 2023, the Board issued 40 decisions.