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I Prosolviadomens fotspår - En utredning om kausalitet och revisorns skadeståndsansvar

Roubert, Malin LU (2014) LAGF03 20141
Department of Law
Faculty of Law
Abstract (Swedish)
Prosolviadomen innebar det största skadeståndet någonsin utdömt i Sverige. Det tar upp frågan om revisorns skadeståndsansvar gentemot bolaget, men också frågan om prövningen av orsakssamband. Hovrätten tillämpade i målet en bevislättnad för den skadelidande efter ett prejudikat från Högsta domstolen som kom ut samma år, 2013.

Revisorn som kontrollerande organ i aktiebolaget har som uppgift att tillförsäkra att företaget förvaltas väl och att dess ekonomiska redovisning inte är missvisande. Sköter revisorn inte denna uppgift i enlighet med gällande lagstiftning kan han eller hon bli skadeståndsansvarig.

I Prosolvia hade det anlitade revisionsbolaget och huvudansvarig revisor, enligt både tingsrätt och hovrätt, inte skött sitt... (More)
Prosolviadomen innebar det största skadeståndet någonsin utdömt i Sverige. Det tar upp frågan om revisorns skadeståndsansvar gentemot bolaget, men också frågan om prövningen av orsakssamband. Hovrätten tillämpade i målet en bevislättnad för den skadelidande efter ett prejudikat från Högsta domstolen som kom ut samma år, 2013.

Revisorn som kontrollerande organ i aktiebolaget har som uppgift att tillförsäkra att företaget förvaltas väl och att dess ekonomiska redovisning inte är missvisande. Sköter revisorn inte denna uppgift i enlighet med gällande lagstiftning kan han eller hon bli skadeståndsansvarig.

I Prosolvia hade det anlitade revisionsbolaget och huvudansvarig revisor, enligt både tingsrätt och hovrätt, inte skött sitt granskningsuppdrag på ett riktigt sätt. Man prövade huruvida detta kunde anses ha orsakat den konkurs som drabbat Prosolvia efter en negativ mediestorm knuten till företagets ekonomiska förehavanden och därpå följande förtroendeförlust.

Denna uppsats handlar om hovrättens tillämpning av ett relativt generöst beviskrav vad gäller orsakssambandsrekvisitet och huruvida en sådan bedömning är förenlig med gällande rätt.

Gällande rätt på området är inte helt klarlagd vad gäller orsakssambandsbedömningen. Lagstiftaren har dock på senare tid visat tendenser på att revisorns skadeståndsansvar bör begränsas i viss mån så att i vilket fall inte allt för oproportionella och oförutsebara skadestånd kan drabba en redan utsatt bransch. Hovrättens dom i Prosolviamålet, som snarare tenderar förespråka ett mer långtgående ansvar för revisorn, kan ifrågasättas med denna utgångspunkt. (Less)
Abstract
The Prosolvia judgment came with the largest damages ever imposed in Sweden. It addresses the issue of accountant-liability towards the company, but also the issue of the assessment of causality. The Court of Appeal applied in the case, an evidence-relief to the injured after a precedent from the Supreme Court which came out the same year, 2013.

The accountant as the controlling body in the company has the task to ensure that the company is well managed and that its financial reporting is not misleading. If the accountant do not manage this task in accordance with current legislation, he or she will be liable.

In Prosolvia, the accounting firm and accountant in charge had not done the auditing in a proper manner, according to both... (More)
The Prosolvia judgment came with the largest damages ever imposed in Sweden. It addresses the issue of accountant-liability towards the company, but also the issue of the assessment of causality. The Court of Appeal applied in the case, an evidence-relief to the injured after a precedent from the Supreme Court which came out the same year, 2013.

The accountant as the controlling body in the company has the task to ensure that the company is well managed and that its financial reporting is not misleading. If the accountant do not manage this task in accordance with current legislation, he or she will be liable.

In Prosolvia, the accounting firm and accountant in charge had not done the auditing in a proper manner, according to both the District Court and Court of Appeal. Both courts discussed whether this could be considered to have caused the bankruptcy suffered by Prosolvia after a negative media storm tied to the company's financial dealings and the subsequent loss of confidence.

This paper deals with the Court of Appeal’s application of a relatively generous standard of proof regarding causality and whether such an assessment is consistent with today’s legislation in this area.

The applicable law in this area is not fully understood in terms of causality assessment. The legislature has, however; recently shown signs that accountant liability should be limited to some extent, so that in any case not too disproportionate and unforeseeable damages can negatively affect an already vulnerable industry. Court of Appeal's judgment in Prosolvia, which rather tend to advocate more extensive responsibility for the accountant, should maybe be challenged on that basis. (Less)
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author
Roubert, Malin LU
supervisor
organization
course
LAGF03 20141
year
type
M2 - Bachelor Degree
subject
keywords
associationsrätt, skadeståndsrätt, orsakssamband, kausalitet, prosolvia
language
Swedish
id
4449802
date added to LUP
2014-06-22 13:18:38
date last changed
2014-06-22 13:18:38
@misc{4449802,
  abstract     = {The Prosolvia judgment came with the largest damages ever imposed in Sweden. It addresses the issue of accountant-liability towards the company, but also the issue of the assessment of causality. The Court of Appeal applied in the case, an evidence-relief to the injured after a precedent from the Supreme Court which came out the same year, 2013.

The accountant as the controlling body in the company has the task to ensure that the company is well managed and that its financial reporting is not misleading. If the accountant do not manage this task in accordance with current legislation, he or she will be liable.

In Prosolvia, the accounting firm and accountant in charge had not done the auditing in a proper manner, according to both the District Court and Court of Appeal. Both courts discussed whether this could be considered to have caused the bankruptcy suffered by Prosolvia after a negative media storm tied to the company's financial dealings and the subsequent loss of confidence.

This paper deals with the Court of Appeal’s application of a relatively generous standard of proof regarding causality and whether such an assessment is consistent with today’s legislation in this area.

The applicable law in this area is not fully understood in terms of causality assessment. The legislature has, however; recently shown signs that accountant liability should be limited to some extent, so that in any case not too disproportionate and unforeseeable damages can negatively affect an already vulnerable industry. Court of Appeal's judgment in Prosolvia, which rather tend to advocate more extensive responsibility for the accountant, should maybe be challenged on that basis.},
  author       = {Roubert, Malin},
  keyword      = {associationsrätt,skadeståndsrätt,orsakssamband,kausalitet,prosolvia},
  language     = {swe},
  note         = {Student Paper},
  title        = {I Prosolviadomens fotspår - En utredning om kausalitet och revisorns skadeståndsansvar},
  year         = {2014},
}