Reporting and audit of companies in Sweden

Annual reporting and audit

Reporting of the companies has the following structure:

• keeping a daily record of all funds;
• fixing the size of liquid assets;
• size of the shareholders’ stakes and total value of the company’s shares.

All company reports must be kept in a place accessible to the financial control authorities. Only the owners of the joint-stock companies are concerned with the question of the compulsory audit, the amount of capital of which is 30 thousand Swedish kronas. At the same time, labor staff must include more than 200 employees. The audit is conducted by specialized companies that have obtained the license of Svenska Revisorssamfundet SRS.