- All Private companies (Ltd)
- All Public companies (PLC)
- All companies with liabilities and associations/organizations except the smallest ones (less than NOK 5 mill. in sales revenue, less than 5 employees and no more than 5 partners.)
- All sole proprietorships with more than 20 employees or more than NOK 20 mill. Worth of collected property.
- All companies which are under the inspection of The Financial Supervisory Authority of Norway.
- Financial institutions
- State corporations
- Securities' funds
- Co-operatives and financial associations with more than NOK 2 mill. In sales revenue.
- Housing cooperatives and joint housing ownerships Other associations with more than 20 employees or more than NOK 20 mill. Worth of property.
- Foreign-owned companies which practise or participate in operations in Norway or on the Norwegian continental shelf and which are subject to taxation in Norway.
The annual accounts for the financial year 01/01/2006 to 31/12/2006 must be filed by
01/08/2007, electronically by 01/09/2007. Companies with deviating financial years by