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Revisorns särskilda yttranden enligt ABL

Jasarevic, Jasmina LU (2012) JURM02 20121
Department of Law
Abstract (Swedish)
Ett av aktiebolagets mest karaktäristiska drag är att aktieägarna inte svarar personligen för bolagets förpliktelser. För att balansera avsaknaden av personligt betalningsansvar innehåller ABL, vid sidan av den lagstadgade revisionen, ett antal specialbestämmelser som föreskriver att vissa åtgärder skall granskas av en kvalificerad revisor. I samband med denna granskning skall revisorn upprätta särskilda yttranden, som är avsedda att ligga till grund för beslut som avser bolaget. Dessa särskilda yttranden står i fokus i denna uppsats och utgör ett viktigt skydd för såväl bolagets borgenärer och andra intressenter, som bolagets aktieägare.

Uppsatsens inledande del fokuserar på huruvida bestämmelserna om särskilda yttranden anses falla... (More)
Ett av aktiebolagets mest karaktäristiska drag är att aktieägarna inte svarar personligen för bolagets förpliktelser. För att balansera avsaknaden av personligt betalningsansvar innehåller ABL, vid sidan av den lagstadgade revisionen, ett antal specialbestämmelser som föreskriver att vissa åtgärder skall granskas av en kvalificerad revisor. I samband med denna granskning skall revisorn upprätta särskilda yttranden, som är avsedda att ligga till grund för beslut som avser bolaget. Dessa särskilda yttranden står i fokus i denna uppsats och utgör ett viktigt skydd för såväl bolagets borgenärer och andra intressenter, som bolagets aktieägare.

Uppsatsens inledande del fokuserar på huruvida bestämmelserna om särskilda yttranden anses falla under begreppet revisionsverksamhet, vad som är deras syfte, samt i samband med vilka situationer ABL uppställer krav på upprättande av dessa särskilda yttranden. I denna del undersöks även om, samt i samband med vilka situationer, ABL uppställer krav på bolag som valt bort revision, att upprätta särskilda yttranden. Sammanfattningsvis kan det konstateras att förekomsten av en frihetsklausul inte medför en total befrielse från revision – ty samtliga särskilda yttranden som enligt ABL kan upprättas av annan revisor än ”bolagets revisor” är fortfarande obligatoriska för samtliga bolag.

Uppsatsens andra del fokuserar på regelverket kring en revisor, som inte är bolagets egen revisor, som får i specialuppdrag att upprätta särskilda yttranden och behandlar hur en sådan revisor får sitt uppdrag, samt vad som gäller i fråga om jäv och skadestånd för denne ”inofficielle” revisor. Denne revisor, som i huvudregel väljas av bolagstämman, omfattas dock inte av ABL:s normsystem. Istället är det de yrkesetiska jävsbestämmelserna som återfinns i RevL och allmänna skadeståndsrättsliga bestämmelser i SkL som fastställer revisorns oberoende och ansvar.

Det aktiebolagsrättsliga regelverket skall dock inte borträknas så lätt. Uppsatsen visar att revisorn, trots avsaknaden av en explicit hänvisning i RevL, inom ramen för god revisorssed även har en skyldighet att iaktta jävsbestämmelser i annan lagstiftning, s.k. lagliga jäv. Uppsatsen visar även – trots att rättsläget är något oklart – att HD, genom NJA 1996 s. 224, vidgar gränserna för att 29:2 ABL skall kunna tillämpas även då en revisor utför tilläggsuppdrag såsom upprättande av särskilda yttranden, utöver sin egentliga organställning. Då en revisor anlitas just i sin egenskap av kvalificerad revisor, bör kraven på revisorns handlingar bedömas i enlighet med ABL:s bestämmelser. (Less)
Abstract
One of the most characteristic features of a limited liability company (Sw: aktiebolag) is that shareholders are not personally liable for the company’s obligations. In order to balance the lack of personal liability, the Swedish Companies Act (Sw. aktiebolagslag) contains, alongside the statutory audit, a number of special regulations, which require a qualified auditor to review some specific circumstances. In connection with this review, the auditor should establish special statements, whose main purpose is to serve as the basis for decision-making within the company. In addition, auditor’s special statements constitute an important protection for creditors and other stakeholders, as well as the company's shareholders.

The... (More)
One of the most characteristic features of a limited liability company (Sw: aktiebolag) is that shareholders are not personally liable for the company’s obligations. In order to balance the lack of personal liability, the Swedish Companies Act (Sw. aktiebolagslag) contains, alongside the statutory audit, a number of special regulations, which require a qualified auditor to review some specific circumstances. In connection with this review, the auditor should establish special statements, whose main purpose is to serve as the basis for decision-making within the company. In addition, auditor’s special statements constitute an important protection for creditors and other stakeholders, as well as the company's shareholders.

The introductory part of the thesis focuses on whether those special statements are considered to fall under the concept of auditing work, what their main purpose is and in connection with which situations they are applicable. Additionally, this part of the thesis examines whether, and in connection with which situations, the Swedish Companies Act imposes requirements on companies that have opted out of the audit, to establish separate statements. To summarize, it is clear that the existence of a liberty clause does not entail a total exemption from audit as all special statements, which according to the Swedish Companies Act can be established by an auditor other than the “company's auditor”, are still compulsory for all companies.

The second part of the thesis focuses on the regulation surrounding an auditor who is not the company's own auditor, but has undertaken the specific task to establish a special statement. Furthermore, the conditions in which this “unofficial” auditor receives the assignment and what applies in the case of a conflict of interest and damages for this "unofficial" auditor are discussed. This auditor, who as a rule is elected at the annual meeting of the shareholders, is however excluded from the norms of the Swedish Companies Act. Instead it is the professional independence norms found in the Auditors Act (Sw: revisorslag) and the tort law in the Tort Liability Act (Sw: skadeståndslag) that regulate auditor independence and liability.

The Swedish Companies Act should however not be refuted easily. The thesis shows that the auditor, notwithstanding the absence of an explicit reference in the Auditors Act, has an obligation to comply disqualifications in other legislations, the so-called statutory disqualifications within the context of professional ethics for auditors (Sw: god revisorssed). Moreover, the thesis shows that – although the legal situation is somewhat unclear – that the Swedish Supreme Court, by NJA 1996 s 224, has expanded the borders of paragraph 29:2 in the Swedish Companies Act, meaning that the paragraph shall also apply when an auditor performs additional tasks such as establishing special statements, beyond the auditor’s position as the company’s auditor. (Less)
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author
Jasarevic, Jasmina LU
supervisor
organization
alternative title
Statements by the auditor in accordance with the Swedish Companies Act
course
JURM02 20121
year
type
H3 - Professional qualifications (4 Years - )
subject
keywords
Associationsrätt
language
Swedish
id
2740528
date added to LUP
2012-10-15 12:21:11
date last changed
2012-10-15 12:21:11
@misc{2740528,
  abstract     = {One of the most characteristic features of a limited liability company (Sw: aktiebolag) is that shareholders are not personally liable for the company’s obligations. In order to balance the lack of personal liability, the Swedish Companies Act (Sw. aktiebolagslag) contains, alongside the statutory audit, a number of special regulations, which require a qualified auditor to review some specific circumstances. In connection with this review, the auditor should establish special statements, whose main purpose is to serve as the basis for decision-making within the company. In addition, auditor’s special statements constitute an important protection for creditors and other stakeholders, as well as the company's shareholders.

The introductory part of the thesis focuses on whether those special statements are considered to fall under the concept of auditing work, what their main purpose is and in connection with which situations they are applicable. Additionally, this part of the thesis examines whether, and in connection with which situations, the Swedish Companies Act imposes requirements on companies that have opted out of the audit, to establish separate statements. To summarize, it is clear that the existence of a liberty clause does not entail a total exemption from audit as all special statements, which according to the Swedish Companies Act can be established by an auditor other than the “company's auditor”, are still compulsory for all companies.

The second part of the thesis focuses on the regulation surrounding an auditor who is not the company's own auditor, but has undertaken the specific task to establish a special statement. Furthermore, the conditions in which this “unofficial” auditor receives the assignment and what applies in the case of a conflict of interest and damages for this "unofficial" auditor are discussed. This auditor, who as a rule is elected at the annual meeting of the shareholders, is however excluded from the norms of the Swedish Companies Act. Instead it is the professional independence norms found in the Auditors Act (Sw: revisorslag) and the tort law in the Tort Liability Act (Sw: skadeståndslag) that regulate auditor independence and liability.

The Swedish Companies Act should however not be refuted easily. The thesis shows that the auditor, notwithstanding the absence of an explicit reference in the Auditors Act, has an obligation to comply disqualifications in other legislations, the so-called statutory disqualifications within the context of professional ethics for auditors (Sw: god revisorssed). Moreover, the thesis shows that – although the legal situation is somewhat unclear – that the Swedish Supreme Court, by NJA 1996 s 224, has expanded the borders of paragraph 29:2 in the Swedish Companies Act, meaning that the paragraph shall also apply when an auditor performs additional tasks such as establishing special statements, beyond the auditor’s position as the company’s auditor.},
  author       = {Jasarevic, Jasmina},
  keyword      = {Associationsrätt},
  language     = {swe},
  note         = {Student Paper},
  title        = {Revisorns särskilda yttranden enligt ABL},
  year         = {2012},
}