Forensic Accounting & Fraud Investigation·FAR·2 days ago
FAR reverses the eleven-month resignation rule, bars postponing crime measures for an imminent report, and sets the 9:22–24, 9:23a, four-week 9:43–44 and 9:36 filing chain.
Industry: Accounting, bookkeeping and auditing activities; tax consultancy
Auditing Standards (ISA / Local Equivalents)·FAR·2 days ago
FAR's rewritten ATT guidance requires question-led tool choice, reliable reconciled data, separation of risk analysis from substantive analytics, ISA 501 assessment of remote inventory, and verified, documented AI use.
Industry: Accounting, bookkeeping and auditing activities; tax consultancy
Auditing Standards (ISA / Local Equivalents)·FAR·2 days ago
FAR's rewritten materiality page removes the 60–85% and 10% rules, adds specific materiality, and requires reassessment, documentation and ISA 450 evaluation of uncorrected errors.
Industry: Accounting, bookkeeping and auditing activities; tax consultancy
Auditing Standards (ISA / Local Equivalents)·FAR·2 days ago
FAR's rewritten AI explainer says high AI Act fines do not automatically make a breach material — assess facts and effects under ISA 250 — and sets staged AI Act dates through 2028.
Industry: Accounting, bookkeeping and auditing activities; tax consultancy
Statutory Audit Requirements & Thresholds·FAR·2 weeks 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·3 weeks 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·1 month 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·2 months 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·2 months 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·2 months 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