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The Co-operative Societies' ActThe Co-operative Societies’ Act came into force 1 January 2008. For the first time, Norway had a universal co-operative law, regulating all co-operatives, except housing co-operatives and mutual insurance companies, having already their own specific legislation. Provisions regarding accounting and auditing for co-operatives are not found in the Co-operative Societies' Act, but rather in the Audit Act and Accounting Act.
The Co-operative Societies’ Act is in accordance with the international co-operative principles and reflects the characteristics and distinctiveness of the co-operative model.
A specific co-operative legislation will make the business model more visible and easier to understand, and hopefully there will be an increase in the number of new enterprises set up as co-operatives.