SFS 2016:1338 Lag om ändring i revisionslagen (1999:1079)

<div><style type="text/css"> <!-- p {margin: 0; padding: 0;} .ft10{font-size:14px;font-family:FIIOIF+TimesNewRomanPS;color:#000000;} .ft11{font-size:27px;font-family:FIIOIG+TimesNewRomanPS;color:#000000;} .ft12{font-size:19px;font-family:FIIOIG+TimesNewRomanPS;color:#000000;} .ft13{font-size:8px;font-family:FIIOIF+TimesNewRomanPS;color:#000000;} .ft14{font-size:14px;font-family:FIIOIG+TimesNewRomanPS;color:#000000;} .ft15{font-size:7px;font-family:FIIOIF+TimesNewRomanPS;color:#000000;} .ft16{font-size:12px;font-family:FIIOIF+TimesNewRomanPS;color:#000000;} .ft17{font-size:19px;line-height:19px;font-family:FIIOIG+TimesNewRomanPS;color:#000000;} .ft18{font-size:14px;line-height:17px;font-family:FIIOIF+TimesNewRomanPS;color:#000000;} .ft19{font-size:12px;line-height:15px;font-family:FIIOIF+TimesNewRomanPS;color:#000000;} --> <!-- p {margin: 0; padding: 0;} .ft20{font-size:8px;font-family:FIIOIF+TimesNewRomanPS;color:#000000;} --> </style> <div id="page1-div" style="position:relative;width:701px;height:1028px;"> <img width="701" height="1028" src="/Static/i/lagboken/hidden.png" alt="background image"/> <p style="position:absolute;top:924px;left:646px;white-space:nowrap" class="ft10">1</p> <p style="position:absolute;top:80px;left:77px;white-space:nowrap" class="ft11"><b>Svensk f�rfattningssamling</b></p> <p style="position:absolute;top:192px;left:77px;white-space:nowrap" class="ft17"><b>Lag<br/>om �ndring i revisionslagen (1999:1079);</b></p> <p style="position:absolute;top:248px;left:77px;white-space:nowrap" class="ft10">utf�rdad den 20 december 2016.</p> <p style="position:absolute;top:283px;left:91px;white-space:nowrap" class="ft10">Enligt riksdagens beslut</p> <p style="position:absolute;top:281px;left:231px;white-space:nowrap" class="ft13">1 f�reskrivs att 32 b � revisionslagen (1999:1079)</p> <p style="position:absolute;top:300px;left:77px;white-space:nowrap" class="ft10">ska ha f�ljande lydelse.</p> <p style="position:absolute;top:335px;left:77px;white-space:nowrap" class="ft14"><b>32 b �</b></p> <p style="position:absolute;top:333px;left:113px;white-space:nowrap" class="ft13">2</p> <p style="position:absolute;top:335px;left:131px;white-space:nowrap" class="ft10">I samband med en koncernrevision ska revisorn bed�ma och utv�r-</p> <p style="position:absolute;top:353px;left:77px;white-space:nowrap" class="ft18">dera det revisionsarbete som har utf�rts av revisorer i de �vriga koncernf�re-<br/>tagen. Revisorn ska se till att han eller hon kan f� tillg�ng till dokumentation<br/>av det revisionsarbete som �r relevant f�r koncernrevisionen.</p> <p style="position:absolute;top:405px;left:91px;white-space:nowrap" class="ft10">Om revisorn �r f�rhindrad att g�ra den bed�mning och utv�rdering som</p> <p style="position:absolute;top:422px;left:77px;white-space:nowrap" class="ft18">avses i f�rsta stycket, ska han eller hon utf�ra kompletterande revisionsarbete<br/>avseende dotterf�retagen eller vidta andra l�mpliga �tg�rder. Om revisorn �r<br/>en auktoriserad eller godk�nd revisor eller ett registrerat revisionsbolag, ska<br/>revisorn ocks� underr�tta Revisorsinspektionen om hindret.</p> <p style="position:absolute;top:510px;left:91px;white-space:nowrap" class="ft10">Denna lag tr�der i kraft den 1 april 2017.</p> <p style="position:absolute;top:545px;left:77px;white-space:nowrap" class="ft10">P� regeringens v�gnar</p> <p style="position:absolute;top:580px;left:77px;white-space:nowrap" class="ft10">MORGAN JOHANSSON</p> <p style="position:absolute;top:597px;left:307px;white-space:nowrap" class="ft18">Erik H�llstr�mer<br/>(Justitiedepartementet)</p> <p style="position:absolute;top:911px;left:77px;white-space:nowrap" class="ft15">1 Prop. 2016/17:1, utg.omr. 24, bet. 2016/17:NU1, rskr. 2016/17:103.</p> <p style="position:absolute;top:923px;left:77px;white-space:nowrap" class="ft15">2 Senaste lydelse 2016:433.</p> <p style="position:absolute;top:175px;left:536px;white-space:nowrap" class="ft12"><b>SFS 2016:1338</b></p> <p style="position:absolute;top:202px;left:536px;white-space:nowrap" class="ft19">Utkom fr�n trycket<br/>den 30 december 2016</p> </div> <div id="page2-div" style="position:relative;width:701px;height:1028px;"> <img width="701" height="1028" src="/Static/i/lagboken/hidden.png" alt="background image"/> <p style="position:absolute;top:946px;left:573px;white-space:nowrap" class="ft20">Wolters Kluwer</p> <p style="position:absolute;top:956px;left:534px;white-space:nowrap" class="ft20">Elanders Sverige AB, 2016</p> </div> </div> ;