Revisorslagen
Swedish act SFS 2001:883, in force since 2002-01-01: Revisorslag. The responsible authority is Revisorsinspektionen.
Share this page
Register
- Reference
- SFS 2001:883
- In force
- 2002-01-01
- Responsible authority
- Revisorsinspektionen
- Area
- Company law, tax and finance
- EU legislation
- Kompletterar förordning (EU) nr 537/2014 och direktiv 2006/43/EG om lagstadgad revision
- Read date
- 2026-09-10
Official text
Preparatory works
- Prop. 2000/01:146Oberoende, ägande och tillsyn i revisionsverksamhet
Standards
- Guidelines for auditing management systems
SS-EN ISO 19011:2018Svenska institutet för standarder (SIS)
Guidance on how internal and external audits of management systems are planned, performed, reported and followed up, and what competence the auditor needs. Used to make internal control auditable.
Questions resting on the act
- When must a Swedish limited company draw up a balance sheet for liquidation purposes?Companies Act (2005:551) chapter 25 sections 13 to 18
- How long must accounting records be kept in Sweden?Bookkeeping Act (1999:1078) chapter 7 sections 2 and 6
- Which companies must file a sustainability report under the CSRD?Directive (EU) 2022/2464, implemented in the Annual Accounts Act (1995:1554) chapter 6
Supervision
Other acts in the same area
- ABL · SFS 2005:551
- ÅRL · SFS 1995:1554
- BFL · SFS 1999:1078
- Revisionslagen · SFS 1999:1079
- Penningtvättslagen · SFS 2017:630
Swedish law
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.