The Norwegian Association of Local and Regional Authorities (Norwegian: KS) is an employers' organisation in Norway. It was founded in 1972 as a merger between the Union of Norwegian Cities (Norges Byforbund, founded in 1903) and the (Norges Herredsforbund, founded in 1923). The two entities were also merged between 1942 and 1945, during the German occupation of Norway. It changed its name from Norske Kommuners Sentralforbund to Kommunenes Sentralforbund in 1988, and to just KS in 2004.