A limited company that is obliged to have an auditor must include an auditor’s report with their annual report.
An auditor’s report is an assessment of, for example, a company’s accounting records. Bolagsverket only approves auditor’s reports drawn up by an authorised or approved auditor appointed by the company. Read about auditors on the page Auditor – limited companies.
The auditor’s recommendations
In the auditor’s report the auditor must state if he or she can or cannot recommend the following:
- the board’s and the managing director’s proposal for allocation of the profit or loss
- that the profit and loss account, if any, is to be adopted at the annual general meeting
- that the balance sheet, if any, is to be adopted at the annual general meeting
- discharge from liability of the board of directors and the managing director, if the company has a managing director.
The following must be stated in an auditor’s report:
- the registration number of the company
- the name of the company
- the company’s financial year (year, month and day)
- the date of the conclusion of the audit.
If a limited company’s auditor has been replaced by a deputy auditor the word ‘revisorssuppleant’ (deputy auditor) must be stated after his or her signature.
Comment in the auditor’s report
The auditor must prepare the auditor’s report according to the Annual Reports Act (årsredovisningslagen) or other relevant legislation and a statement of this must be included in the report.
Comment in the annual report
The auditor must prepare the auditor’s report according to the Annual Reports Act (årsredovisningslagen) or other relevant legislation and a statement of this must be included in the report. The auditor must hand the auditor’s report to the limited company and then write a comment on the annual report stating that an auditor’s report has been drawn up. The auditor must sign and date the comment.