SFS 2008:1047 Förordning om ändring i förordningen (1995:665) om revisorer

<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:15px;font-family:Times;color:#000000;} .ft15{font-size:14px;font-family:Times;color:#000000;} .ft16{font-size:15px;font-family:Times;color:#000000;} .ft17{font-size:14px;font-family:Times;color:#000000;} .ft18{font-size:9px;font-family:Times;color:#000000;} .ft19{font-size:8px;font-family:Times;color:#000000;} .ft110{font-size:7px;font-family:Times;color:#000000;} .ft111{font-size:13px;font-family:Times;color:#000000;} .ft112{font-size:12px;font-family:Times;color:#000000;} .ft113{font-size:17px;font-family:Times;color:#000000;} .ft114{font-size:19px;line-height:19px;font-family:Times;color:#000000;} .ft115{font-size:14px;line-height:17px;font-family:Times;color:#000000;} .ft116{font-size:12px;line-height:16px;font-family:Times;color:#000000;} --> <!-- p {margin: 0; padding: 0;} .ft20{font-size:15px;font-family:Times;color:#000000;} .ft21{font-size:14px;font-family:Times;color:#000000;} .ft22{font-size:16px;font-family:Times;color:#000000;} .ft23{font-size:9px;font-family:Times;color:#000000;} .ft24{font-size:8px;font-family:Times;color:#000000;} .ft25{font-size:14px;line-height:17px;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="ft114"><b>F�rordning <br/>om �ndring i f�rordningen (1995:665) om <br/>revisorer;</b></p> <p style="position:absolute;top:10px;left:36px;white-space:nowrap" class="ft10"> </p> <p style="position:absolute;top:288px;left:98px;white-space:nowrap" class="ft11">utf�rdad den 20 november 2008.</p> <p style="position:absolute;top:324px;left:112px;white-space:nowrap" class="ft11">Regeringen f�reskriver i fr�ga om f�rordningen (1995:665) om revisorer</p> <p style="position:absolute;top:10px;left:41px;white-space:nowrap" class="ft14"><i> </i></p> <p style="position:absolute;top:341px;left:112px;white-space:nowrap" class="ft15"><i>dels</i></p> <p style="position:absolute;top:10px;left:44px;white-space:nowrap" class="ft10"> </p> <p style="position:absolute;top:341px;left:136px;white-space:nowrap" class="ft11"> att 17 � ska ha f�ljande lydelse,</p> <p style="position:absolute;top:10px;left:48px;white-space:nowrap" class="ft14"><i> </i></p> <p style="position:absolute;top:359px;left:112px;white-space:nowrap" class="ft15"><i>dels </i></p> <p style="position:absolute;top:10px;left:51px;white-space:nowrap" class="ft10"> </p> <p style="position:absolute;top:359px;left:139px;white-space:nowrap" class="ft11">att det i f�rordningen ska inf�ras tre nya paragrafer, 17 a17 c ��, av</p> <p style="position:absolute;top:377px;left:98px;white-space:nowrap" class="ft11">f�ljande lydelse.</p> <p style="position:absolute;top:10px;left:56px;white-space:nowrap" class="ft16"><b> </b></p> <p style="position:absolute;top:412px;left:98px;white-space:nowrap" class="ft17"><b>17 �</b></p> <p style="position:absolute;top:15px;left:59px;white-space:nowrap" class="ft18"> </p> <p style="position:absolute;top:410px;left:123px;white-space:nowrap" class="ft19">1</p> <p style="position:absolute;top:10px;left:62px;white-space:nowrap" class="ft16"><b> </b></p> <p style="position:absolute;top:412px;left:127px;white-space:nowrap" class="ft17"><b> </b></p> <p style="position:absolute;top:10px;left:65px;white-space:nowrap" class="ft10"> </p> <p style="position:absolute;top:412px;left:142px;white-space:nowrap" class="ft11">Revisorsn�mnden ska ta ut en avgift av s�kanden f�r avl�ggande av</p> <p style="position:absolute;top:430px;left:98px;white-space:nowrap" class="ft115">revisorsexamen, h�gre revisorsexamen och l�mplighetsprov. Revisorsn�mn-<br/>den best�mmer storleken p� avgifterna.</p> <p style="position:absolute;top:10px;left:69px;white-space:nowrap" class="ft16"><b> </b></p> <p style="position:absolute;top:482px;left:98px;white-space:nowrap" class="ft17"><b>17 a � </b></p> <p style="position:absolute;top:10px;left:72px;white-space:nowrap" class="ft10"> </p> <p style="position:absolute;top:482px;left:148px;white-space:nowrap" class="ft11">Revisorsn�mnden ska ta ut en avgift f�r s�dan periodiskt �terkom-</p> <p style="position:absolute;top:500px;left:98px;white-space:nowrap" class="ft115">mande kvalitetskontroll som utf�rs av n�mnden. Avgiften ska betalas av de<br/>revisorer som ska vara f�rem�l f�r kontroller.</p> <p style="position:absolute;top:535px;left:112px;white-space:nowrap" class="ft11">Revisorer som har revisionsuppdrag i f�retag, vars �verl�tbara v�rdepap-</p> <p style="position:absolute;top:553px;left:98px;white-space:nowrap" class="ft115">per �r upptagna till handel p� en reglerad marknad eller en motsvarande<br/>marknad utanf�r EES, ska betala avgiften i form av en s�rskild �rsavgift.<br/>Denna ska best�mmas med h�nsyn till det antal revisionsuppdrag som varje<br/>revisor den 1 november varje �r har i s�dana f�retag samt till hur stora dessa<br/>f�retag �r.</p> <p style="position:absolute;top:641px;left:112px;white-space:nowrap" class="ft11">Revisorsn�mnden f�r meddela f�reskrifter om avgifter enligt denna para-</p> <p style="position:absolute;top:659px;left:98px;white-space:nowrap" class="ft11">graf.</p> <p style="position:absolute;top:10px;left:77px;white-space:nowrap" class="ft16"><b> </b></p> <p style="position:absolute;top:694px;left:98px;white-space:nowrap" class="ft17"><b>17 b � </b></p> <p style="position:absolute;top:10px;left:80px;white-space:nowrap" class="ft10"> </p> <p style="position:absolute;top:694px;left:149px;white-space:nowrap" class="ft11">Revisorer ska senast den 15 november varje �r l�mna de uppgifter</p> <p style="position:absolute;top:712px;left:98px;white-space:nowrap" class="ft115">till Revisorsn�mnden som beh�vs f�r att n�mnden ska kunna besluta om de<br/>s�rskilda �rsavgifternas storlek.</p> <p style="position:absolute;top:747px;left:112px;white-space:nowrap" class="ft11">Om det finns s�rskilda sk�l, f�r n�mnden besluta att ett visst s�dant upp-</p> <p style="position:absolute;top:765px;left:98px;white-space:nowrap" class="ft115">drag som avses i 17 a � andra stycket helt eller delvis inte ska p�verka storle-<br/>ken p� en s�rskild �rsavgift.</p> <p style="position:absolute;top:10px;left:84px;white-space:nowrap" class="ft16"><b> </b></p> <p style="position:absolute;top:818px;left:98px;white-space:nowrap" class="ft17"><b>17 c � </b></p> <p style="position:absolute;top:10px;left:87px;white-space:nowrap" class="ft10"> </p> <p style="position:absolute;top:818px;left:148px;white-space:nowrap" class="ft11">Vad som s�gs i 17 a och b �� om s�rskild �rsavgift g�ller �ven f�r</p> <p style="position:absolute;top:836px;left:98px;white-space:nowrap" class="ft11">registrerade revisionsbolag.</p> <p style="position:absolute;top:16px;left:92px;white-space:nowrap" class="ft110"> </p> <p style="position:absolute;top:940px;left:98px;white-space:nowrap" class="ft110">1</p> <p style="position:absolute;top:11px;left:93px;white-space:nowrap" class="ft111"> </p> <p style="position:absolute;top:942px;left:105px;white-space:nowrap" class="ft112">Senaste lydelse 2005:5.</p> <p style="position:absolute;top:196px;left:559px;white-space:nowrap" class="ft113"><b>SFS 2008:1047</b></p> <p style="position:absolute;top:221px;left:559px;white-space:nowrap" class="ft116">Utkom fr�n trycket<br/>den 5 december 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:10px;left:105px;white-space:nowrap" class="ft20"> </p> <p style="position:absolute;top:943px;left:67px;white-space:nowrap" class="ft21">2</p> <p style="position:absolute;top:9px;left:110px;white-space:nowrap" class="ft22"><b> </b></p> <p style="position:absolute;top:72px;left:68px;white-space:nowrap" class="ft22"><b>SFS 2008:1047</b></p> <p style="position:absolute;top:15px;left:113px;white-space:nowrap" class="ft23"> </p> <p style="position:absolute;top:962px;left:511px;white-space:nowrap" class="ft24">Thomson F�rlag AB, tel. 08-587 671 00</p> <p style="position:absolute;top:972px;left:561px;white-space:nowrap" class="ft24">Elanders, V�llingby 2008</p> <p style="position:absolute;top:10px;left:116px;white-space:nowrap" class="ft20"> </p> <p style="position:absolute;top:90px;left:217px;white-space:nowrap" class="ft25">1. Denna f�rordning tr�der i kraft den 1 januari 2009. <br/>2. I fr�ga om de �rsavgifter som tas ut under 2009, ska de tidpunkter som</p> <p style="position:absolute;top:125px;left:203px;white-space:nowrap" class="ft25">anges i 17 a � andra stycket och 17 b � f�rsta stycket i st�llet vara den<br/>1 januari 2009 respektive den 30 januari 2009.</p> <p style="position:absolute;top:178px;left:203px;white-space:nowrap" class="ft21">P� regeringens v�gnar</p> <p style="position:absolute;top:214px;left:203px;white-space:nowrap" class="ft21">TOBIAS BILLSTR�M</p> <p style="position:absolute;top:231px;left:433px;white-space:nowrap" class="ft25">Jacob Aspegren<br/>(Justitiedepartementet)</p> </div> </div> ;