fredag 9. oktober 2026
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Revisjonsplikt — krav og terskelverdierFARfor 2 døgn siden
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.
Revisortilsyn og tilsynsmyndigheterFARfor 2 uker siden
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.
Revisjonsstandarder (ISA / lokale)FARfor 4 uker siden
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.
Attestasjon av bærekraftsrapporteringFARfor 4 uker siden
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.
Kvalitetskontroll og tilsyn med revisjonFARfor 4 uker siden
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.
Revisjonsstandarder (ISA / lokale)FARfor 1 måned siden
FAR distinguishes agreed-upon procedures from assurance and explains how auditors should handle grant-provider templates and requests to sign financial reports.
