Finnish Accounting Act
The Act defines the duty to keep accounts, good accounting practice, the financial period, the contents of the financial statements and the annual report, and the retention periods for accounting material. It is the basis on which financial statements and taxation rest.
Share this page
Reference
- Reference
- 1336/1997
- Area
- Company, accounting and audit
- Supervision
- Patentti- ja rekisterihallitus
- Publisher
- Finlex
- Checked
- 2026-09-10
We publish metadata, not statute text.
Supervision
Questions
Related acts
- Finnish Limited Liability Companies Act624/2006
- Finnish Auditing Act1141/2015
- Finnish Employment Contracts Act55/2001
- Finnish Annual Holidays Act162/2005
- Finnish Working Hours Act872/2019
Next step
Three ways to put the register to work in your own practice.
Start with your task
Litigation
Find support in a judgment
Search guiding decisions, see what became final and follow changes in the law.
In-house, deals
Map the rules in a transaction
Move from theme to act and on to the article that carries the duty.
Compliance
Assess the risk in a process
Risk scoring per legal area, with the sources behind every score.