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  3. Abolition of audit obligation for small limited companies – a reform where costs outweigh benefits

Abolition of audit obligation for small limited companies – a reform where costs outweigh benefits

Audit Id 1571987208783
Title Abolition of audit obligation for small limited companies – a reform where costs outweigh benefits
Название на языке оригинала

Avskaffandet av revisionsplikten för små aktiebolag – en reform som kostar mer än den smakar

Swedish

Год 2017
Предмет

Business and Industry

Justice and Law Enforcement

Taxation and Duties

ТиП

Performance

Действие

Performed by single SAI

оПисания The audit obligation for small limited companies was abolished in 2010. The Swedish National Audit Office’s audit shows that the reform has had few positive effects but has entailed an increased risk of tax evasion and made fighting economic crime more difficult – and therefore the audit obligation should be reintroduced.
Страна

Sweden

Материалы

Audit report

Swedish

Download report

Summary

English

See Summary
Контакт
int@riksrevisionen.se
int@riksrevisionen.se
https://www.riksrevisionen.se
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