Annual report for tenant-owner association

Tenant-owner associations must always draw up annual reports and have an auditor. The auditor must have the necessary insight and experience in accounting and financial matters to audit correctly. If the association is considered large, it must have an approved auditor or authorised public accountant.

The annual report must be prepared according to one of the Swedish Accounting Standards Board's K regulatory frameworks. A tenant-owner association that is considered a larger association must prepare an annual report in accordance with the main K3 regulations.

Submit the annual report to the Swedish Companies Registration Office

All tenant-owner associations with a financial year beginning on or after 2025-01-01 must submit their annual report to the Swedish Companies Registration Office.

These documents must be submitted to the Swedish Companies Registration Office within one month after the general meeting has adopted the balance sheet and income statement. This means that the annual report must be available at the Swedish Companies Registration Office no later than seven months from the end of the financial year.

A tenant-owner association is considered larger if it reaches more than one of the following thresholds for each of the last two financial years.

• More than 50 employees on average.
• More than SEK 40 million in reported balance sheet total.
• More than SEK 80 million in reported net turnover.

If the association meets more than one of the above conditions, it must also have an authorised public accountant. However, there very few tenant-owner associations of this size.

Small associations can choose to prepare annual reports according to the simplified K2 rules instead of the main K3 regulatory framework. All tenant-owner associations must also apply the guidance supplementary information, etc. in the housing association's annual report together with K2 or K3.

Annual report under K2

Tenant-owner associations that are considered small can choose to prepare the annual report under the simplified K2 rules.

K2 rules at the website of the Swedish Accounting Standards Board (in Swedish)

Supplementary information, etc. in the housing association's annual report on the Accounting Board's website (in Swedish)

This should be included in the annual report:

• Directors’ report
• Profit and loss statement
• Balance sheet
• Notes supplementing the information in the balance sheet and profit/loss statement.

Cash flow analysis at the Swedish Companies Registration Office (in Swedish)

Annual report under K3

The K3 regulatory framework is the main framework for annual report. Larger associations must apply K3. Smaller associations can choose to apply K2 instead.

K3 rules at the website of the Swedish Accounting Standards Board (in Swedish)

Supplementary information, etc. in the housing association's annual report on the Accounting Board's website (in Swedish)

This should be included in the annual report:

• Directors’ report
• Profit and loss statement
• Balance sheet
• Notes supplementing the information in the balance sheet and profit/loss statement.

Cash flow analysis at the Swedish Companies Registration Office (in Swedish)

More information for housing associations

Tenant-owner associations at the website of the Swedish Accounting Standards Board (in Swedish)

Keeping accounts at the website of Swedish Accounting Standards Board (in Swedish)