Audit requirement (revisionsplikt)
An obligation for larger limited companies (aktiebolag, AB) to have an auditor who reviews the annual report.
An audit requirement means that a company must have an authorised or approved auditor who reviews the annual report and the board's management of the company. Since 2010, small limited companies have been exempt, as long as they have not exceeded more than one of three thresholds for two years in a row: more than 3 employees on average, a balance sheet total of over SEK 1.5 million and net turnover of over SEK 3 million.
Companies that exceed the thresholds, as well as certain industries and public companies, must have an auditor. A company can also choose to have an audit voluntarily, for example at the bank's request.
Ekonomico does not have its own auditor. If your company needs an audit, we work with an auditor and handle the handover of the supporting documents.
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