Registered audit firm

Application for registration of audit firms with the Swedish Inspectorate of Auditors.

How to apply

Send your application to the Swedish Inspectorate of Auditors.

If the audit firm is a limited liability company, you must attach the following documents to the application:

  • registration certificate
  • Articles of Association
  • shareholder register
  • the most recently adopted annual report.

If the audit firm is a partnership or limited partnership, you must attach the following documents to the application:

  • registration certificate
  • Articles of Partnership
  • the most recent annual accounts.
  • A special certificate from the insurance company shall be attached to the application. See link Revisorers ansvarsförsäkring (in Swedish).

The registration is valid for five years. After the application has been submitted to the Swedish Inspectorate of Auditors, an invoice for the application fee will be sent to the firm.

You can find more information on the website of the Swedish Inspectorate of Auditors.

About registration

When an audit firm is registered, the firm itself can be selected as an auditor. That is not possible for non-registered firms. For every audit engagement, the firm is to select an approved or authorised auditor to be the principal auditor for the engagement.

In cases where an authorised auditor would have been required if a physical person had been selected, the principal auditor for the engagement must be an authorised auditor.
 

Requirements and supervision

The Swedish Inspectorate of Auditors registers audit firms. The Swedish Inspectorate of Auditors also supervises authorized and approved auditors and registered audit firms.

Requirements
A registered audit firm can be a partnership or a limited liability company. To be able to register the firm, a number of special conditions must be met:


•    the firm is not bankrupt or in liquidation
•    the firm is owned by authorised/approved auditors or by one or more registered audit firms
•    the firm's board members, deputy board members, managing director, deputy managing director, company signatories and proxies are authorised/approved auditors
•    the firm is honest and upright and suitable for carrying out auditing activities.

There are a number of exceptions which you can read more about on the Swedish Inspectorate of Auditor´s website.

A natural person or a company from a third country (non-EU country) can be registered as an auditor from a third country. In such a case, the statutory requirements on auditing, and on those who conduct the audit in the third country, must be equivalent to the requirements under Swedish law.

If you are rejected

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