Public Review
When a lay auditor may be appointed
1 § Unless otherwise provided in the Articles of Association, get it in a limited company the person or persons (layman) to conduct such examination as provided in 3 §.
The provisions of this Act on Auditors are not applicable to lay auditors.
Alternate lay auditor
2 § For a lay auditor may be appointed one or more alternates. The provisions of this Act lay auditor shall apply mutatis mutandis also deputy.
Lay auditor data
3 § lay auditor shall review the company's operations are managed in an appropriate and financially satisfactory manner and on the Company's internal control is adequate. The examination shall be as detailed and comprehensive as good practice in this kind of investigation requires.
4 § lay auditor shall follow the Annual General Meeting instructions, if they do not conflict with the law, statutes or good practice.
5 § lay auditor shall, after each fiscal year, submit an audit report to the AGM. Provisions on the report and the time when it shall be submitted to the Board's 13 §.
6 § lay auditor may not sign such an audit report referred to in 9 Chapter. 5 §.
Provision of information mM.
7 § The Board and the Executive Director shall give the lay time to complete the review within the scope of the lay judge necessary. They must furnish such information and assistance as lay auditor requests.
The same obligations, the Board, the Executive Director, auditor and the lay of a subsidiary in respect of a lay auditor of the parent.
How a lay auditor appointed
8 § A lay auditor is elected by the General Meeting, unless the articles of association contain provisions that lay auditor shall be appointed in any other way.
Unjust Trial Basis
9 § A person who is a minor or bankrupt or have been engaging in commercial activities or trustee pursuant to 11 Chapter. 7 § Parents Code can not be Lay.
Conflict of interest
10 § It may not be as Lay
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 liability companies referred to in 9 Chapter. 13 or 14 § apply, instead of the first paragraph 4, it may not be Lay, who works in the same company as the professionally assists the Company in accounting or management of funds or the Company's control above.
Whoever under the first or second paragraph is not competent to be the lay of a parent company may not be the lay of its subsidiaries. Create (2006:399).
11 § A lay auditor may review of the company not hire someone who according to 10 § lacks jurisdiction to be Lay. If the company or its parent company has employees with the task of exclusively or predominantly manage the internal audit, get the lay However, when examining hire such employees to the extent it is consistent with good practice.
Severance
12 § A mission that lay auditor ceases, if the lay or the person designated by the lay reports that the commission shall cease. Notification shall be made to the Board. If a lay auditor who is not elected at a general meeting to resign, must also notify the lay of the party which nominated him or her.
The investigation report
13 § The review report shall be submitted to the Board no later than three weeks before the AGM.
The report shall have the lay comment on such matters referred to in 3 § and on such conditions as he or she was required to examine as 4 §. If the lay finds cause for complaint against any director or to the Executive Director, he or she shall disclose that fact in the report and indicate the reason for complaint.
Get the lay of the review to furnish such other information as he or she believes that investors should be aware of.
14 § The review report shall be available to and sent to the shareholders in the manner specified in 7 Chapter. 25 § well be presented at the AGM.
If the company is regulated by law or regulation, or if the state as owner or by contribution of appropriations or by contract or otherwise has a controlling influence over operations, shall review report be made available at the company for all who want to take part of the.
Lekmannarevisorns attendance at the General Meeting
15 § lay auditor is entitled to attend the General Meeting. He or she is required to attend, if, having regard to the matters may be considered necessary.
Lekmannarevisorns confidentiality
16 § lay auditor may not be a single shareholder or to any third party without authorization, information on such company's affairs as a lay auditor becomes aware of when he or she fulfills its mission, if it can be detrimental to the company.
Lekmannarevisorns obligations to provide the General Meeting
17 § lay auditor is obliged to submit the Annual General Meeting the information requested by the General Meeting, to the extent that it would not be harming the company.
Lekmannarevisorns obligations to provide the auditor Others.
18 § lay auditor is required to provide the auditor, another lay auditors, a special examiner, and, if the company is bankrupt, bankruptcy trustee the needed information about the company's affairs.
Lay auditor is also required to provide upon request information about the company's affairs to the investigator during the preliminary investigation in criminal cases.
Lay auditor of a corporation governed by 2 Chapter. 3 § public proportionality- Secrecy (2009:400) is also required, on request, information on the company's affairs to the elected auditors of the municipality, county or municipal associations such as the municipality or county council included in. Create (2009:511).
Registration
19 § Bolaget skall för registrering i aktiebolagsregistret anmäla vem som har utsetts till lekmannarevisor.
Anmälan skall innehålla uppgift om lekmannarevisorns postadress. Om postadressen avviker från lekmannarevisorns hemvist, shall also residence out. Anmälan skall vidare innehålla uppgift om lekmannarevisorns personnummer eller, failing, date of birth.
Entitled to apply also to that notification apply.
20 § Notification according to 19 § skall göras så snart lekmannarevisorn har utsetts och därefter genast efter det att någon ändring har inträffat i ett förhållande som har anmälts eller skall anmälas för registrering.
Särskild granskning
21 § En aktieägare kan väcka förslag om granskning genom en särskild granskare. Such an investigation may relate to
1. company's administration and accounts for a certain elapsed time, or
2. vissa åtgärder eller förhållanden i bolaget.
22 § Ett förslag enligt 21 § skall framställas på ordinarie bolagsstämma eller på den bolagsstämma där ärendet enligt kallelsen till bolagsstämman skall behandlas. Om förslaget biträds av ägare till minst en tiondel av samtliga aktier i bolaget eller till minst en tredjedel av de aktier som är företrädda vid bolagsstämman, skall länsstyrelsen på begäran av en aktieägare utse en eller flera särskilda granskare. The County Board shall give the Company's Board an opportunity to comment, innan särskild granskare utses.
Följande bestämmelser skall tillämpas på en särskild granskare:
7 § om tillhandahållande av upplysningar m.m.,
9 § about obehörighetsgrunder,
10 and 11 § § disqualification,
15 § to attend the Annual General Meeting,
16 § on confidentiality,
17 and 18 § § on upplysningsplikt and
9 Chapter. 19 § about revisionsbolag.
23 § Den särskilda granskaren skall avge ett yttrande över sin granskning. Yttrandet skall hållas tillgängligt för och sändas till aktieägarna på det sätt som anges i 7 Chapter. 25 § samt läggas fram på en bolagsstämma.
Samma rätt som en aktieägare har att ta del av yttrandet har den som inte längre är aktieägare men var upptagen i röstlängden för den bolagsstämma där frågan om utseende av särskild granskare behandlades.