Revisorsuppdraget och penningtvätt - Särskilt om revisorns skyldigheter enligt penningtvättslagen
(2025) HARH13 20251Department of Business Law
- Abstract (Swedish)
- Denna uppsats tar upp revisorns ansvar enligt penningtvättslagen och hur detta påverkar revisorns yrkesutövning i ljuset av hans eller hennes övergripande skyldigheter enligt revisorslagen att följa god revisorssed (se 19 § revisorslagen). Syftet med arbetet är att undersöka och klargöra vilka skyldigheter en revisor har att delta i bekämpningen av penningtvätt. Uppsatsen tillämpar rättsdogmatisk metod med dess fokus på rättskällor, myndighetspraxis och litteratur. Revisorsinspektionen är en tillsynsmyndighet för revisorer och praxis från dess tillsynsnämnd är en viktig källa till förståelsen av vad den goda revisorsseden kräver.
Enligt aktiebolagslagen har revisorn skyldigheter att agera vid misstanke om vissa oegentligheter, dels att... (More) - Denna uppsats tar upp revisorns ansvar enligt penningtvättslagen och hur detta påverkar revisorns yrkesutövning i ljuset av hans eller hennes övergripande skyldigheter enligt revisorslagen att följa god revisorssed (se 19 § revisorslagen). Syftet med arbetet är att undersöka och klargöra vilka skyldigheter en revisor har att delta i bekämpningen av penningtvätt. Uppsatsen tillämpar rättsdogmatisk metod med dess fokus på rättskällor, myndighetspraxis och litteratur. Revisorsinspektionen är en tillsynsmyndighet för revisorer och praxis från dess tillsynsnämnd är en viktig källa till förståelsen av vad den goda revisorsseden kräver.
Enligt aktiebolagslagen har revisorn skyldigheter att agera vid misstanke om vissa oegentligheter, dels att informera styrelsen och vid vissa brottstyper även polis och åklagare (se 9 kap. 42–45 §§). Med införandet av penningtvättslagen har revisorns uppdrag ökat i omfattning. Lagen kräver att revisorn omedelbart ska rapportera en misstanke om penningtvätt till Finanspolisen, utan att informera VD eller styrelse och dessutom utan att hindras av tystnadsplikten.
Ett viktigt krav enligt penningtvättslagen är att revisorn börjar med att värdera sin egen verksamhet och risken för hur den kan utnyttjas av kriminella. Vidare måste revisorn utföra en riskbedömning av alla sina kunder för att se hur stor risken är för penningtvätt. För att säkerställa detta arbete måste en revisor ha dokumenterade rutiner och riktlinjer för hur arbetet med sin egen riskbedömning samt hur kundbedömningarna ska ske och hur de skall uppdateras.
Uppsatsen visar att revisorns ansvar i och med penningtvättslagen blivit skarpare och mer omfattande än tidigare. De utökade skyldigheterna påverkar innebörden av kravet på god revisorssed och förändrar på så sätt revisorsrollen. (Less) - Abstract
- This thesis addresses the auditor’s responsibilities under the Anti-Money Laundering Act and how these responsibilities affect the auditor’s professional practice in light of his or her overarching obligations under the Auditors Act to adhere to generally accepted auditing standards (see art. 19 of the Auditors Act). The purpose of this paper is to examine and clarify the obligations an auditor has in contributing to the fight against money laundering. The thesis applies a legal dogmatic method, focusing on legal sources, regulatory practice, and literature. The Swedish Inspectorate of Auditors is the supervisory authority for auditors, and practice from its disciplinary board is an important source for understanding the requirements of... (More)
- This thesis addresses the auditor’s responsibilities under the Anti-Money Laundering Act and how these responsibilities affect the auditor’s professional practice in light of his or her overarching obligations under the Auditors Act to adhere to generally accepted auditing standards (see art. 19 of the Auditors Act). The purpose of this paper is to examine and clarify the obligations an auditor has in contributing to the fight against money laundering. The thesis applies a legal dogmatic method, focusing on legal sources, regulatory practice, and literature. The Swedish Inspectorate of Auditors is the supervisory authority for auditors, and practice from its disciplinary board is an important source for understanding the requirements of generally accepted auditing standards.
According to the Companies Act, the auditor has obligations to act in the event of suspected irregularities, including informing the board of directors and, for certain types of crimes, also the police and public prosecutor (see chapter 9, act. 42–45). With the introduction of the Anti-Money Laundering Act, the auditor’s role has expanded. The law requires the auditor to immediately report any suspicion of money laundering to the Financial Intelligence Unit, without informing the CEO or board of directors and without being hindered by confidentiality obligations.
An important requirement under the Anti-Money Laundering Act is that the auditor must begin by assessing their own operations and the risk of how they could be exploited by criminals. Furthermore, the auditor must perform a risk assessment of all clients to determine the likelihood of money laundering. To ensure this work is properly carried out, the auditor must have documented procedures and guidelines for conducting and updating both the internal risk assessment and client assessments.
The thesis shows that the auditor’s responsibilities under the Anti-Money Laundering Act have become stricter and more extensive than, for example, those under the Companies Act. The expanded obligations affect the meaning of the requirement for generally accepted auditing standards and thereby alter the role of the auditor. (Less)
Please use this url to cite or link to this publication:
http://lup.lub.lu.se/student-papers/record/9197563
- author
- Edefell, Louise LU
- supervisor
- organization
- course
- HARH13 20251
- year
- 2025
- type
- M2 - Bachelor Degree
- subject
- keywords
- revisor, god revisorssed, revisorns skyldigheter, penningtvätt, penningtvättslagen
- language
- Swedish
- id
- 9197563
- date added to LUP
- 2025-10-08 09:16:24
- date last changed
- 2025-10-08 09:16:24
@misc{9197563,
abstract = {{This thesis addresses the auditor’s responsibilities under the Anti-Money Laundering Act and how these responsibilities affect the auditor’s professional practice in light of his or her overarching obligations under the Auditors Act to adhere to generally accepted auditing standards (see art. 19 of the Auditors Act). The purpose of this paper is to examine and clarify the obligations an auditor has in contributing to the fight against money laundering. The thesis applies a legal dogmatic method, focusing on legal sources, regulatory practice, and literature. The Swedish Inspectorate of Auditors is the supervisory authority for auditors, and practice from its disciplinary board is an important source for understanding the requirements of generally accepted auditing standards.
According to the Companies Act, the auditor has obligations to act in the event of suspected irregularities, including informing the board of directors and, for certain types of crimes, also the police and public prosecutor (see chapter 9, act. 42–45). With the introduction of the Anti-Money Laundering Act, the auditor’s role has expanded. The law requires the auditor to immediately report any suspicion of money laundering to the Financial Intelligence Unit, without informing the CEO or board of directors and without being hindered by confidentiality obligations.
An important requirement under the Anti-Money Laundering Act is that the auditor must begin by assessing their own operations and the risk of how they could be exploited by criminals. Furthermore, the auditor must perform a risk assessment of all clients to determine the likelihood of money laundering. To ensure this work is properly carried out, the auditor must have documented procedures and guidelines for conducting and updating both the internal risk assessment and client assessments.
The thesis shows that the auditor’s responsibilities under the Anti-Money Laundering Act have become stricter and more extensive than, for example, those under the Companies Act. The expanded obligations affect the meaning of the requirement for generally accepted auditing standards and thereby alter the role of the auditor.}},
author = {{Edefell, Louise}},
language = {{swe}},
note = {{Student Paper}},
title = {{Revisorsuppdraget och penningtvätt - Särskilt om revisorns skyldigheter enligt penningtvättslagen}},
year = {{2025}},
}