SFS 2008:91 Lag om ändring i revisionslagen (1999:1079)

<div><style type="text/css"> <!-- p {margin: 0; padding: 0;} .ft10{font-size:15px;font-family:Times;color:#000000;} .ft11{font-size:14px;font-family:Times;color:#000000;} .ft12{font-size:27px;font-family:Times;color:#000000;} .ft13{font-size:19px;font-family:Times;color:#000000;} .ft14{font-size:9px;font-family:Times;color:#000000;} .ft15{font-size:8px;font-family:Times;color:#000000;} .ft16{font-size:16px;font-family:Times;color:#000000;} .ft17{font-size:15px;font-family:Times;color:#000000;} .ft18{font-size:14px;font-family:Times;color:#000000;} .ft19{font-size:7px;font-family:Times;color:#000000;} .ft110{font-size:13px;font-family:Times;color:#000000;} .ft111{font-size:12px;font-family:Times;color:#000000;} .ft112{font-size:17px;font-family:Times;color:#000000;} .ft113{font-size:19px;line-height:19px;font-family:Times;color:#000000;} .ft114{font-size:14px;line-height:17px;font-family:Times;color:#000000;} .ft115{font-size:12px;line-height:16px;font-family:Times;color:#000000;} --> <!-- p {margin: 0; padding: 0;} .ft20{font-size:9px;font-family:Times;color:#000000;} .ft21{font-size:8px;font-family:Times;color:#000000;} --> </style> <div id="page1-div" style="position:relative;width:744px;height:1070px;"> <img width="744" height="1070" src="/Static/i/lagboken/hidden.png" alt="background image"/> <p style="position:absolute;top:10px;left:21px;white-space:nowrap" class="ft10"> </p> <p style="position:absolute;top:943px;left:667px;white-space:nowrap" class="ft11">1</p> <p style="position:absolute;top:2px;left:26px;white-space:nowrap" class="ft12"><b> </b></p> <p style="position:absolute;top:101px;left:98px;white-space:nowrap" class="ft12"><b>Svensk f�rfattningssamling</b></p> <p style="position:absolute;top:7px;left:32px;white-space:nowrap" class="ft13"><b> </b></p> <p style="position:absolute;top:213px;left:98px;white-space:nowrap" class="ft113"><b>Lag<br/>om �ndring i revisionslagen (1999:1079);</b></p> <p style="position:absolute;top:10px;left:36px;white-space:nowrap" class="ft10"> </p> <p style="position:absolute;top:269px;left:98px;white-space:nowrap" class="ft11">utf�rdad den 6 mars 2008.</p> <p style="position:absolute;top:304px;left:112px;white-space:nowrap" class="ft11">Enligt riksdagens beslut</p> <p style="position:absolute;top:15px;left:41px;white-space:nowrap" class="ft14"> </p> <p style="position:absolute;top:303px;left:255px;white-space:nowrap" class="ft15">1</p> <p style="position:absolute;top:10px;left:42px;white-space:nowrap" class="ft10"> </p> <p style="position:absolute;top:304px;left:259px;white-space:nowrap" class="ft11"> f�reskrivs att det i revisionslagen (1999:1079)</p> <p style="position:absolute;top:322px;left:98px;white-space:nowrap" class="ft114">ska inf�ras tv� nya paragrafer, 2 a och 40 a ��, samt n�rmast f�re 2 a och<br/>40 a �� tv� nya rubriker av f�ljande lydelse.</p> <p style="position:absolute;top:9px;left:47px;white-space:nowrap" class="ft16"><b> </b></p> <p style="position:absolute;top:384px;left:98px;white-space:nowrap" class="ft16"><b>Undertecknande med elektronisk signatur </b></p> <p style="position:absolute;top:10px;left:51px;white-space:nowrap" class="ft17"><b> </b></p> <p style="position:absolute;top:410px;left:98px;white-space:nowrap" class="ft18"><b>2 a � </b></p> <p style="position:absolute;top:10px;left:54px;white-space:nowrap" class="ft10"> </p> <p style="position:absolute;top:410px;left:141px;white-space:nowrap" class="ft11">En handling enligt denna lag som ska vara undertecknad f�r under-</p> <p style="position:absolute;top:428px;left:98px;white-space:nowrap" class="ft114">tecknas med avancerad elektronisk signatur enligt lagen (2000:832) om kva-<br/>lificerade elektroniska signaturer.</p> <p style="position:absolute;top:9px;left:59px;white-space:nowrap" class="ft16"><b> </b></p> <p style="position:absolute;top:491px;left:98px;white-space:nowrap" class="ft16"><b>Straff</b></p> <p style="position:absolute;top:10px;left:62px;white-space:nowrap" class="ft17"><b> </b></p> <p style="position:absolute;top:517px;left:98px;white-space:nowrap" class="ft18"><b>40 a � </b></p> <p style="position:absolute;top:10px;left:66px;white-space:nowrap" class="ft10"> </p> <p style="position:absolute;top:517px;left:148px;white-space:nowrap" class="ft11">Den som l�mnar osann uppgift i en handling enligt denna lag som</p> <p style="position:absolute;top:534px;left:98px;white-space:nowrap" class="ft114">uppr�ttas i elektronisk form d�ms, om �tg�rden inneb�r fara i bevish�nse-<br/>ende, till b�ter eller f�ngelse i h�gst sex m�nader. Om brottet �r att anse som<br/>grovt, d�ms till f�ngelse i h�gst tv� �r.</p> <p style="position:absolute;top:10px;left:69px;white-space:nowrap" class="ft10"> </p> <p style="position:absolute;top:606px;left:112px;white-space:nowrap" class="ft11">Denna lag tr�der i kraft den 1 april 2008.</p> <p style="position:absolute;top:641px;left:98px;white-space:nowrap" class="ft11">P� regeringens v�gnar</p> <p style="position:absolute;top:676px;left:98px;white-space:nowrap" class="ft11">BEATRICE ASK</p> <p style="position:absolute;top:694px;left:328px;white-space:nowrap" class="ft114">Sten Andersson<br/>(Justitiedepartementet)</p> <p style="position:absolute;top:16px;left:74px;white-space:nowrap" class="ft19"> </p> <p style="position:absolute;top:940px;left:98px;white-space:nowrap" class="ft19">1</p> <p style="position:absolute;top:11px;left:75px;white-space:nowrap" class="ft110"> </p> <p style="position:absolute;top:942px;left:105px;white-space:nowrap" class="ft111">Prop. 2007/08:45, bet. 2007/08:CU17, rskr. 2007/08:138.</p> <p style="position:absolute;top:196px;left:559px;white-space:nowrap" class="ft112"><b>SFS 2008:91</b></p> <p style="position:absolute;top:221px;left:559px;white-space:nowrap" class="ft115">Utkom fr�n trycket<br/>den 18 mars 2008</p> </div> <div id="page2-div" style="position:relative;width:744px;height:1070px;"> <img width="744" height="1070" src="/Static/i/lagboken/hidden.png" alt="background image"/> <p style="position:absolute;top:15px;left:87px;white-space:nowrap" class="ft20"> </p> <p style="position:absolute;top:962px;left:512px;white-space:nowrap" class="ft21">Thomson F�rlag AB, tel. 08-587 671 00</p> <p style="position:absolute;top:972px;left:561px;white-space:nowrap" class="ft21">Elanders, V�llingby 2008</p> </div> </div> ;