Information regarding Application form for the registration of a third country audit entity under the European Commission Decision of 29 July 2008 concerning a transitional period for audit activities of certain third country auditors and audit entities (2008/627/EC), and the Auditors Act (2001:883).

Third country registration form
pdf 66 kB

Third country audit entities can use this form in order to apply for registration with the Supervisory Board of Public Accountants (the Supervisory Board). Definitions of third country audit entities are found in sections 2 and 16 b of the Auditors Act (2001:883).

The information provided will be stored in the register in electronic form and will, to the extent required by the Auditor´s Ordinance, be electronically accessible to the public. The register can be found at www.rn.se

If questions should arise concerning this application form you are welcome to contact us on +46 8 783 1870.

Registration of a third country audit entity with the Supervisory Board must be undertaken if the entity audits the annual or consolidated accounts of a company incorporated outside the European Union/European Economic Area whose transferable securities are admitted to trading on a regulated market in Sweden, except when the company is an issuer exclusively of debt securities admitted to trading on a regulated market within the meaning of Article 2.1 (b) of Directive 2004/109/EC, the denomination per unit of which is at least EUR 50 000 per unit or, in case of debt securities denominated in another currency, equivalent, at the date of issue, to at least EUR 50 000.

This form can only be used by a third country audit entity whose home country is one of the third countries to which the European Commission has granted a transitional period under decision 2008/627/EC in accordance with Article 46.2 of the Statutory Audit Directive 2006/43/EC, and who is able to meet the conditions laid down in the Commission Decision 2008/627/EC, as reflected in these forms. A non EU/EEA auditor or audit entity whose home country is not listed in the decision referred to above, or which cannot meet the conditions in the Commission Decision must instead contact the Supervisory Board.

Please complete this form and send it by post (printed, dated, signed, with all applicable annexes to the Supervisory Board of Public Accountants, P.O. Box 240 14, SE-104 50 Stockholm. Please also make sure you have made arrangements to pay the statutory application fee, amounting to SEK 2 600.

Applicants shall notify the Supervisory Board without undue delay of any change of information contained in this form.