Revisorsäkerhetsnämnden

Revisorsäkerhetsnämnden is a Swedish authority whose primary task is to ensure the quality and integrity of the auditing profession in Sweden. It functions as a supervisory body for registered auditors and auditing firms. The board is responsible for issuing, revoking, and suspending auditor registrations, thereby regulating who is allowed to perform audits. It also has a role in overseeing the ongoing professional development and ethical conduct of auditors.

The establishment and mandate of Revisorsäkerhetsnämnden are rooted in the need to uphold public trust in the auditing process. Audits play a crucial role in financial reporting, providing assurance to investors, creditors, and the public. Therefore, it is essential that auditors are competent, independent, and adhere to high ethical standards. The board works to achieve this by setting requirements for education, experience, and continuing professional development.

Revisorsäkerhetsnämnden also handles complaints and disciplinary matters concerning auditors. If an auditor is found to have acted improperly, the board has the authority to take disciplinary action, which can range from a warning to the revocation of their registration. This ensures accountability within the profession and helps maintain the credibility of Swedish audits. The work of the Revisorsäkerhetsnämnden contributes to a stable and trustworthy business environment.