The number of auditors
1 § A limited company must have at least one auditor. By 3 Chapter. 1 § first paragraph states that the number of auditors or minimum or maximum number of auditors shall be stated in the Articles of Association.
Deputy auditors
§ 2 For an auditor may be appointed one or more alternates.
The provisions of this Act on the auditor shall apply mutatis mutandis also deputy.
The auditor data
§ 3 The auditor should review the Company's annual report and accounts and the board and the managing director. The examination shall be as detailed and extensive as generally accepted auditing standards.
If the company is the parent company, the auditor should also review the consolidated financial statements, if one is prepared, and the consolidated companies' relative to conditions.
§ 4 The auditor should follow the general meeting instructions, if they do not conflict with the law, statutes or with generally accepted auditing.
§ 5 The auditor shall, after each financial year submit an audit report to the General Meeting. Provisions on the story's content and the time when it shall be submitted to the Board's 28-36 §§.
If the company is a parent who is obliged to prepare consolidated, the auditor shall also submit a consolidated audit report under the provisions of 38 §.
6 § In connection with the audit, the auditor to the Board and the President make any objections and make the observations with generally accepted auditing standards. Provisions on the recollections in 39 §.
6 a § auditor shall, beyond those required by 6 §, report to the audit committee on significant matters identified during its audits. This is especially true for deficiencies in the company's internal control over financial reporting.
In the cases referred to in 8 Chapter. 49 a § second paragraph, the auditor rather than report to the Board. Create (2009:565).
6 b § auditor shall
1. if there is any factor that can significantly impair public confidence in his or her impartiality or independence, consult with the Audit Committee of that and what steps have been taken,
2. to the Audit Committee annually submit a written declaration of impartiality and independence, and
3. of the Audit Committee annually which services other than auditing services he or she has provided the company.
In the cases referred to in 8 Chapter. 49 a § second paragraph, the auditor shall be turned to the Board. Create (2009:565).
Provision of information mM.
§ 7 The board and the CEO is to give the auditor the opportunity to complete the review within the scope of the auditor considers necessary. They must furnish such information and assistance as the auditor requests.
The same obligations, the Board, the director and the auditor of a subsidiary in relation to an auditor of the parent.
How an auditor appointed
§ 8 The auditor is elected by the General Meeting.
If the company shall have more auditors, getting the Articles of Association provide that one or more of them, However, not all, shall be appointed otherwise than by election at a General Meeting.
In a company referred to in 2 § 4 Law (2002:1022) on audit of state operations mM. receive the National Audit Office shall designate one or more auditors to participate in the audit along with other auditors.
I 9, 25 and 26 § § provides for the county administration in certain cases, appoint an auditor.
Minority Auditor
9 § A shareholder may propose that an auditor appointed by the county shall participate in the audit together with other auditors.
The proposal shall be made at a general meeting where the auditor shall be made or proposed under the notice of meeting shall be treated. If the proposal is supported by shareholders owning at least one tenth of all shares in the company or at least a third of the shares represented at the meeting and if any shareholder so requests to the County Board, the Board shall appoint an auditor.
The County Board shall give the Board an opportunity to comment, before the appointed auditor. The decision shall cover the period until the next AGM.
Unjust Trial Basis
10 § A person who is bankrupt or have been trading or guardian has been appointed as 11 Chapter. 7 § Parental Code may not be an auditor.
Competence requirements
§ 11 An auditor shall have the insight and experience in accounting and economic conditions which by the nature and extent of the activities required to fulfill the mission.
12 § Only those who are authorized or approved public accountant can be an auditor.
Provisions relating to authorized and approved auditors in the Auditors Act (2001:883).
13 § At least one of the general meeting appointed auditor must be a certified accountant or certified public accountant who holds a public accountant exam, to
1. company fulfills more than one of the following conditions:
a) average number of employees in the company during each of the two financial years have amounted to more than 50,
b) the company's reported total assets for each of the two financial years have amounted to more than 25 M,
c) the company reported net sales has for each of the two financial years have amounted to more than 50 M, or
2. company's shares, warrants or debt securities are admitted to trading on a regulated market or equivalent market outside the European Economic Area. Create (2007:566).
§ 14 The provisions of 13 § applies to the company of a group, if the group meets more than one of the following conditions:
1. average number of employees in the Group during each of the two financial years amounted to more than 50,
2. Group companies reported total assets for each of the two financial years amounted to more than 25 M,
3. Group companies have reported net sales for each of the two financial years amounted to more than 50 M.
For the purposes of the first paragraph 2 and 3 the assets and liabilities between consolidated companies, and internal gains, eliminated. The same applies to income and expenses relating to transactions between group companies, and the change in internal profit. Create (2006:877).
§ 15 For a company subject to the provisions of 13 § 1 eller 2 or 14 § may SCRO decide that the company instead of a certified public accountant or a certified public accountant who holds a degree auditor may appoint some other approved auditor. Such a decision in less than five years.
16 § The companies other than those referred to in 13 and 14 § § is a certified public accountant or a certified public accountant who holds a graduate accountant appointed as auditor, of shareholders owning at least one tenth of all shares in the company so requests at the general meeting at which an auditor shall be.
Conflict of interest
§ 17 It may not be auditor
1. owns shares in the company or another company in the same group,
2. is a member of the Board or President of the Company or its subsidiaries or assists in the company's accounting or financial management or the company's control over,
3. A person employed by or otherwise have a subordinate or dependent position of the company or person referred to in 2,
4. operates in the same company as the professional assisting the company in basic accounting or financial affairs or the company's control over,
5. are married or cohabiting with or sibling or relative in the ascending- and descendants of a person referred to in 2,
6. is besvågrad with a person referred to in 2 in any of the- or descending line or so that one is married to the other siblings, or
7. is in debt to the company or another company in the same group or an obligation that a company has provided security for.
In the case of limited company referred to in 13 or 14 § apply, instead of the first paragraph 4, it may not be an auditor who is engaged in the same company as the professional assisting the company in the accounting records or financial affairs or the company's control over.
Anyone under the first or second paragraph is not competent to be an auditor of a parent may not be an auditor of its subsidiaries. Create (2006:399).
§ 18 An auditor may, the audit does not hire someone under 17 § is not competent to be an auditor. If the company or its parent company has employees with the task of exclusively or predominantly manage the internal audit, auditor may, however, the audit hire such employees to the extent it is consistent with generally accepted auditing.
Firm
§ 19 The auditor may also be a registered firm appointed.
Rules on who may be a senior auditor at an accounting firm appointed as auditor and notification requirements contained in 17 § Auditors Act (2001:883). The following provisions of this chapter shall apply to the principal:
21 a § on a mandate and a ban for some time to participate in the audit,
40 § to attend the General Meeting and
47 and 48 § § for registration. Create (2009:565).
Auditor of subsidiaries
20 § Among the auditors of a subsidiary should at least be an auditor of the parent.
The auditor's term of office
§ 21 The assignment as auditor until the end of the AGM to be held during the fourth financial year after the election.
If the auditor should be elected again in connection to that time under the first paragraph expires, any person who appoints the auditor to determine that the assignment shall be valid until the end of the AGM to be held during the third fiscal year after the election.
In the cases referred to in 24 §, a new auditor is appointed for the remainder of the former auditor's term of office.
21 a § The assignment as auditor of a company, whose transferable securities are admitted to trading on a regulated market, to a maximum of seven consecutive years.
Anyone who has been auditor of the company for seven years under the first paragraph may not participate in the audit, unless at least two years have elapsed since he left the audit engagement. Create (2009:565).
Resignation and dismissal of early
§ 22 An assignment as auditor terminates prematurely, to
1. auditor reports that the mission will end, or
2. who has appointed auditor dismisses him based on facts and reports that the mission will end.
Notification under the first paragraph shall be made to the Board. If an accountant who is not elected at a general meeting to resign, the auditor shall notify the also of the party which nominated him or her. Create (2009:565).
§ 23 An auditor whose mission is prematurely terminated shall immediately notify the registration in the companies register. He or she shall transmit a copy of the notification to the Board.
The auditor shall report giving an account of what he or she has found in the review that he or she has done during that part of the current financial year as the mission has included. For application of the provisions of 33 § second paragraph, 34 and 35 § § on audit report.
23 a § If an auditor's task will be completed in early, the auditor and the appointed auditor inform SCRO of the reason for this. Create (2009:565).
24 § If an auditor's task is prematurely terminated or if the provisions of 10-17 § § or provisions of the statutes allow him or her to be an auditor and there is no substitute, the Board shall take steps to a new auditor is appointed.
County Administrative Board Appointment of Auditor
§ 25 Upon notification, the Board shall appoint an auditor when
1. registered auditor or registered auditor is not appointed in accordance with 12-15 §§,
2. auditor is disqualified under 10 eller 17 § and there is no qualified deputy, elleror
3. a provision in the articles of association of the number of auditors or the auditor's powers have not been followed.
A notification under the first paragraph may be made by each. The Board is obliged to notify, if not as soon as possible appoint a new auditor by the person under 8 § have the right to appoint auditor.
26 § If the General Meeting, despite a request under 16 §, failed to appoint a chartered accountant or certified public accountant who holds a public accountant exam and if any shareholder within one month from the meeting request to the County Board, the Board shall appoint such an auditor.
27 § The County Board shall give the Board an opportunity to comment before it decides on a matter under 25 or 26 §. The mandate shall cover the period until another auditor has been appointed in the prescribed manner.
In order under 25 § first paragraph 2 the Board shall dismiss the obehörige auditor.
The audit report
§ 28 The audit report shall be submitted to the Board no later than three weeks before the AGM.
The auditor shall, on the financial statements make reference to the audit report.
§ 29 The narrative introduction must state
1. company name and corporate identity,
2. the accounting period that the auditor's report refers, still
3. which, or the standard system of accounting that the company has applied.
The report shall be signed by the auditor and must indicate the date the audit was completed.
§ 30 The audit report must set out the standard system for auditing the auditor has applied.
Where appropriate, the audit report also stated
1. if the auditor on a matter covered in the audit report has a meaning different from the Board or other auditor,
2. if the focus or scope is limited, or
3. if the auditor believes they lack sufficient information to make any statement under 31-33 §§.
§ 31 The audit report shall contain a statement indicating whether the financial statements have been prepared in accordance with the law on annual reports. The statement shall indicate
1. on the financial statements give a true and fair view of the financial position and results, and
2. that the annual report is consistent with the other parts.
If the annual report has not been provided with such information as required under applicable law on annual reports, the auditor shall state that fact and, it is possible, provide necessary information in his story.
The first and second paragraphs do not apply in respect of the audit of such corporate governance report referred to in 6 kap. 6 § Annual (1995:1554). In this part, the audit report instead include a statement as to whether such a report has been prepared or not. With regard to such information in the report referred to in 6 kap. 6 § 2-6 second paragraph AnnuChapterReport will also contain a declaration as to whether the information is consistent with the other parts. Create (2009:37).
§ 32 The report shall contain statements as to whether
1. Meeting should adopt the balance sheet and income statement,
2. general meeting should decide the appropriation of the profit or loss in accordance with the proposal in, and
3. Board and the Executive Director, where appropriate, have drawn up a list of 21 Chapter. 10 § over some loans and securities.
If the auditor believes that the balance sheet or income statement should not be, he or she shall record it in the Annual Report.
§ 33 The report shall include a statement whether the directors and the CEO should be granted discharge from liability.
If the auditor's audits have found that a director or the executive director has engaged in any act or been guilty of any negligence that may give rise to reimbursement, it should be noted in the story. Detsamma gäller om revisorn vid granskningen har funnit att en styrelseledamot eller den verkställande direktören på något annat sätt har handlat i strid med denna lag, tillämplig lag om årsredovisning eller bolagsordningen.
34 § I revisionsberättelsen skall revisorn anmärka om han eller hon har funnit att bolaget inte har fullgjort sin skyldighet att
1. göra skatteavdrag enligt skattebetalningslagen (1997:483),
2. anmäla sig för registrering enligt 3 Chapter. 2 § skattebetalningslagen,
3. lämna skattedeklaration enligt 10 Chapter. 9, 9 a eller 10 § skattebetalningslagen, or
4. i rätt tid betala skatter och avgifter som omfattas av 1 Chapter. 1 and 2 §§ skattebetalningslagen.
35 § Utöver vad som följer av 29-34 § § get an auditor in the audit report provide information that he or she believes that shareholders should be aware of. If the annual report contains information relevant for the information, the auditor should refer to the data.
§ 36 If a former auditor has made a notification under 23 §, a copy of it attached to the audit report. Although copies of the notifications that the auditor and the appointed auditor has provided as 23 a § shall be annexed to the auditor's report. Create (2009:565).
§ 37 The auditor shall immediately send a copy of such report to the Tax, on the auditor's report contains
1. remarks as 33 § second paragraph, or
2. statements that
- årsredovisningen inte har upprättats i överensstämmelse med tillämplig lag om årsredovisning,
- sådana upplysningar som skall lämnas enligt tillämplig lag om årsredovisning inte har lämnats,
- styrelseledamöterna eller den verkställande direktören inte bör beviljas ansvarsfrihet gentemot bolaget, or
- bolaget inte har fullgjort en skyldighet som avses i 34 § 1- 3.
Koncernrevisionsberättelsen
38 § I fråga om koncernrevisionsberättelsen gäller 28 § första stycket om tidpunkten för lämnande av revisionsberättelsen samt 29 § första stycket 2 och andra stycket, 30 §, 31 § första och andra styckena, 32 § första stycket 1, 35 and 36 §§ om revisionsberättelsens innehåll.
Corporate Audit narrative introduction shall indicate the parent company and organization and of the body or system of norms for consolidated by the parent company has applied.
The consolidated financial statements shall be made to the consolidated audit report. If the auditor believes that the consolidated balance sheet and consolidated income statement should not be, should also be noted on the consolidated financial statements. Create (2009:37).
Recollections
§ 39 If the auditor has raised an objection to the Board or the Executive Director, shall be recorded in a protocol or in another document. The document shall be submitted to the Board and the Company shall keep it in a safe manner.
Styrelsen skall ta upp erinran till behandling vid ett sammanträde. Sammanträdet skall hållas inom fyra veckor från det att erinran har överlämnats. Om erinran framställs senast i samband med att revisionsberättelsen avlämnas till bolaget, skall ett sammanträde alltid hållas före den bolagsstämma där revisionsberättelsen läggs fram.
Revisorns närvaro vid bolagsstämman
40 § Revisorn har rätt att närvara vid bolagsstämman. Han eller hon är skyldig att närvara, om det med hänsyn till ärendena kan anses nödvändigt.
Revisorns tystnadsplikt
41 § Revisorn får inte till en enskild aktieägare eller till någon utom stående obehörigen lämna upplysningar om sådana bolagets angelägenheter som revisorn får kännedom om när han eller hon fullgör sitt uppdrag, om det kan vara till skada för bolaget.
Åtgärder vid misstanke om brott
42 § En revisor ska vidta de åtgärder som anges i 43 and 44 §§, om han eller hon finner att det kan misstänkas att en styrelseledamot eller den verkställande direktören inom ramen för bolagets verksamhet har gjort sig skyldig till brott enligt någon av följande bestämmelser:
1.9 kap. 1, 3, 6a and 9 §§, 10 kap. 1, 3, 4 och 5 §§, 11 kap. 1, 2, 4 och 5 §§, 17 kap. 7 § samt 20 kap. 2 § brottsbalken, och
2. 2, 4, 5 and 10 §§ skattebrottslagen (1971:69).
Om revisorn finner att en misstanke av det slag som avses i första stycket bör föranleda honom eller henne att lämna uppgifter enligt 3 Chapter. 1 § Law (2009:62) om åtgärder mot penningtvätt och finansiering av terrorism, ska dock åtgärder enligt 43 and 44 §§ inte vidtas. Create (2009:76).
43 § En revisor som finner att det föreligger sådan brottsmisstanke som avses i 42 § ska utan oskäligt dröjsmål underrätta styrelsen om sina iakttagelser.
Någon underrättelse behöver dock inte lämnas, if it can be assumed that the Board would not take any mitigation measures as a result of the notification or a notification for any other reason appears to be useless or contrary to the purpose of the notification obligation. Create (2009:76).
44 § At least four weeks after the Board has been notified pursuant 43 § first paragraph, the auditor should resign from office. When the auditor reports this as 23 §, he or she is in a separate document to prosecutors to account for the suspicion, and state the circumstances that suspicion is based on.
What is said in the first paragraph of severance and notification does not apply if
1. den ekonomiska skadan av det misstänkta brottet har ersatts och övriga menliga verkningar av gärningen har avhjälpts,
2. det misstänkta brottet redan har anmälts till polismyndighet eller åklagare, or
3. det misstänkta brottet är obetydligt.
In the cases referred to in 43 § andra stycket skall revisorn, om anmälan om det misstänkta brottet inte redan har lämnats till polismyndighet eller åklagare, utan oskäligt dröjsmål avgå från sitt uppdrag och lämna en sådan handling som anges i första stycket.
Revisorns upplysningsplikt gentemot bolagsstämman
45 § Revisorn är skyldig att lämna bolagsstämman de upplysningar som stämman begär, i den mån det inte skulle vara till väsentlig skada för bolaget.
Revisorns upplysningsplikt gentemot medrevisor m.fl.
46 § Revisorn är skyldig att lämna en medrevisor, en ny revisor, en lekmannarevisor, a special examiner, and, om bolaget är försatt i konkurs, konkursförvaltaren de upplysningar som behövs om bolagets angelägenheter.
Revisorn är dessutom skyldig att på begäran lämna upplysningar om bolagets angelägenheter till undersökningsledaren under förundersökning i brottmål.
Revisorn i ett aktiebolag som omfattas av 2 Chapter. 3 § offentlighets- och sekretesslagen (2009:400) is also required, on request, information on the company's affairs to the elected auditors of the municipality, landstinget eller i sådana kommunalförbund som kommunen eller landstinget ingår i.
Revisorn i ett aktiebolag i vilket staten äger samtliga aktier är skyldig att på begäran lämna upplysningar om bolagets angelägenheter till Riksrevisionen. Create (2009:511).
Registrering
47 § Bolaget skall för registrering i aktiebolagsregistret anmäla vem som har utsetts till revisor.
Anmälan skall innehålla uppgift om revisorns postadress. Om postadressen avviker från revisorns hemvist, skall även hemvistet anges. Anmälan skall vidare innehålla uppgift om revisorns personnummer eller, om sådant saknas, födelsedatum. Är revisorn ett registrerat revisionsbolag, skall anmälan även innehålla uppgift om bolagets organisationsnummer och om vem som är huvudansvarig för revisionen.
Entitled to apply also to the person making the notification.
48 § Anmälan enligt 47 § skall göras första gången när bolaget enligt 2 Chapter. 22 § anmäls för registrering och därefter genast efter det att någon ändring har inträffat i ett förhållande som har anmälts eller skall anmälas för registrering.
