When must a Finnish limited company appoint an auditor?
An auditor must be appointed if, in the financial period just ended and the one before it, at least two of the following are met: a balance sheet total above 100,000 euros, turnover above 200,000 euros, or an average of more than three employees. The articles of association may always require an auditor.
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Source
- Source
- Auditing Act, chapter 2 section 2
- Acts
- Finnish Auditing Act
- Area
- Company, accounting and audit
- Checked
- 2026-09-10
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