Revisionsbyråernas syn på jävsregeln i Aktiebolagslagen

Sammanfattning: Abstract Title: Accounting firms´ view on the (new law) in joint-stock companies Course: Business Administration, Financial Accounting in Corporations and Groups, Ad-vanced Course, 15 ECTS Authors: Mikaela Uveby, Shadi Nourbehesht, Almira Dizdarevic Advisor: Kent Trosander Problem: During the last few years, more importance and emphasis has been put on auditors and accounting in general due to a number of company and business scandals on both national and international levels. The United States as well as the EU consid-ered it a necessity to make regulations stricter when it comes to auditing and ac-counts in order to increase the public trust to accounting. At January 1st, 2007, Sweden also changed its law concerning accounting firm challenges. The new law states that as soon as someone of the auditor’s co-workers assists a client with some part of the basic bookkeeping, the main bookkeeping or the drawing-up of the an-nual account, the challenge situation becomes a fact. Purpose: The purpose of the essay is to examine and inquire into how the renewed law con-cerning accounting firm challenges, that was established and put to action at Janu-ary 1st, 2007, has affected accounting firms. Method: The writers have chosen to complete qualitative interviews in order to get a deeper insight to and an understanding of the topic. Conclusion: One year after the renewal of the law, the writers have reached the conclusion of that the new law has not had a great impact on the accounting firms. There are laws, rules and controls that the auditor has to adjust his work to and these are enough to keep the high level of capacity and quality that is required and do not depend on the accounting itself. As a result of the renewal of the law, the costs will increase for the clients while the charge per hour for the firms will remain the same regardless of whether it is a private or a combination assignment.