Bokföringsnämnden to merge into renamed audit authority in 2027

Bokföringsnämnden's tasks will move into RevisorsinspektionenRiksdagen, and Revisorsinspektionen will take the name Myndigheten för redovisning och revisionRiksdagen. From 1 January 2027 a single authority will therefore carry both the development of god redovisningssed and the supervision of auditors and audit firms.Riksdagen The authorities' existing tasks otherwise continue unchanged, and the reorganisation must be handled within existing financial frames.

Responsibility for developing god redovisningssed passes with the tasks.Riksdagen The reference to Bokföringsnämnden in 8 kap. 1 § bokföringslagen (1999:1078) is replaced with a reference to Myndigheten för redovisning och revision, so the new authority inherits the duty to prepare general advice and guiding statements, including statements to courts and Skatterättsnämnden on what constitutes god redovisningssed in a concrete case. The current division of standard-setting responsibility does not change: Finansinspektionen keeps its mandate for financial companies, and the private-sector body Rådet för hållbarhets- och finansiell rapportering keeps its role. The bill answers FAR and other consultation bodies on exactly this point — the reorganisation confirms, rather than redraws, who develops which norms.

Secrecy follows the task. Where a court or another authority seeks a statement on god redovisningssed from the new authority and hands over information covered by tax secrecy, that secrecy will apply at the new authority as well, through an extended 27 kap. 9 a § offentlighets- och sekretesslagen (2009:400). The extension reaches backwards: information handed to Bokföringsnämnden in such a matter before the entry into force stays protected after it.

Continuity is secured through transitional provisions. Decisions Revisorsinspektionen has made under revisorslagen (2001:883) — including authorisations and registrations of auditors and audit firms — count after the change as decisions of Myndigheten för redovisning och revisionRiksdagen, so no re-application is required. Quality controls the old authority performed count as controls by the new one for the purposes of the audit-committee rules in sparbankslagen (1987:619), aktiebolagslagen (2005:551) and lagen (2018:672) om ekonomiska föreningar.

The reorganisation runs through ten amending actsRiksdagen: the rename substitutes Myndigheten för redovisning och revision for Revisorsinspektionen in eight of them, among them revisionslagen (1999:1079), lagen (2004:297) om bank- och finansieringsrörelse and försäkringsrörelselagen (2010:2043), while the bokföringslagen and secrecy-act amendments transfer Bokföringsnämnden's tasks. Corresponding ordinance amendments will follow. The government puts the one-off costs — signs, information and communication material — on the authority itself within its existing appropriation, and expects no costs for auditors, audit firms or bookkeeping-obligated companies.

The merger was announced in the 2026 budget bill and prepared under government mandates to both authorities in October 2025. Most consultation bodies support the proposal or raise no objection; Statskontoret prefers the name Myndigheten för redovisnings- och revisorsfrågor, while Kammarkollegiet and Finansinspektionen warn of confusion with other bodies holding accounting mandates. Lagrådet raised no objections.

Legal basis: Prop. 2026/27:17 with amendments to ten acts, principally 8 kap. 1 § bokföringslagen, revisorslagen and 27 kap. 9 a § offentlighets- och sekretesslagen.