Statutory Audit Requirements & Thresholds·FAR·3 days ago
Riksdagen adopted the tighter friskola regime on 13 August 2026: separate accounts per school unit, immediate bans on value transfers, and auditor opinions filed within seven months.
Industry: Education
Statutory Audit Requirements & Thresholds·FAR·1 week ago
Missing auditors can trigger Bolagsverket orders and compulsory liquidation; late filings bring fees and, after 15 months, personal liability — plus a new one-year karenstid rule for acquired parents.
Industry: Legal and accounting activities · Financial service activities, except insurance and pension funding · +1 more · Insurance, reinsurance and pension funding, except compulsory social security
Audit Oversight & Regulator Bodies·FAR·3 weeks ago
Week 39 roundup: BFN consults on K1 disclosures linked to naturvårdskonton, EFRAG updates SME sustainability guidance, three auditors warned, plus an AI-in-audit report and Malmo fraud indictments.
Industry: Across industries
Auditing Standards (ISA / Local Equivalents)·FAR·1 month ago
FAR's board has adopted final RevR 21: auditors of larger companies state whether an income tax report was due and, where covered, whether it was published, without examining its contents in substance.
Industry: Accounting, bookkeeping and auditing activities; tax consultancy
Sustainability Assurance·FAR·1 month ago
FAR's September 2026 guide explains limited-assurance review of the statutory report: board responsibility, ESRS basis, RevR 19 pending EU standards, and new omnibus thresholds.
Industry: Across industries
Quality Assurance & Audit Inspections·FAR·1 month ago
Kvalitetsnämnden för revisionsverksamhet can bring forward the next inspection where deficiencies warrant it; new firms face control within two years and inspectors gain freer engagement selection.
Industry: Accounting, bookkeeping and auditing activities; tax consultancy
Auditing Standards (ISA / Local Equivalents)·FAR·2 months ago
FAR distinguishes agreed-upon procedures from assurance and explains how auditors should handle grant-provider templates and requests to sign financial reports.
Industry: Accounting, bookkeeping and auditing activities; tax consultancy