SFS 2009:703 Lag om ändring i revisionslagen (1999:1079)

<div><style type="text/css"> <!-- p {margin: 0; padding: 0;} .ft10{font-size:14px;font-family:TimesNewRoman;color:#000000;} .ft11{font-size:27px;font-family:TimesNewRoman,Bold;color:#000000;} .ft12{font-size:19px;font-family:TimesNewRoman,Bold;color:#000000;} .ft13{font-size:8px;font-family:TimesNewRoman;color:#000000;} .ft14{font-size:14px;font-family:TimesNewRoman,Bold;color:#000000;} .ft15{font-size:7px;font-family:TimesNewRoman;color:#000000;} .ft16{font-size:12px;font-family:TimesNewRoman;color:#000000;} .ft17{font-size:17px;font-family:TimesNewRoman,Bold;color:#000000;} .ft18{font-size:19px;line-height:19px;font-family:TimesNewRoman,Bold;color:#000000;} .ft19{font-size:14px;line-height:17px;font-family:TimesNewRoman;color:#000000;} .ft110{font-size:12px;line-height:15px;font-family:TimesNewRoman;color:#000000;} --> <!-- p {margin: 0; padding: 0;} .ft20{font-size:8px;font-family:TimesNewRoman;color:#000000;} --> </style> <div id="page1-div" style="position:relative;width:892px;height:1263px;"> <img width="892" height="1263" src="/Static/i/lagboken/hidden.png" alt="background image"/> <p style="position:absolute;top:1039px;left:741px;white-space:nowrap" class="ft10">1</p> <p style="position:absolute;top:197px;left:172px;white-space:nowrap" class="ft11"><b>Svensk f�rfattningssamling</b></p> <p style="position:absolute;top:309px;left:172px;white-space:nowrap" class="ft18"><b>Lag<br/>om �ndring i revisionslagen (1999:1079);</b></p> <p style="position:absolute;top:365px;left:172px;white-space:nowrap" class="ft10">utf�rdad den 17 juni 2009.</p> <p style="position:absolute;top:401px;left:187px;white-space:nowrap" class="ft10">Enligt riksdagens beslut</p> <p style="position:absolute;top:399px;left:329px;white-space:nowrap" class="ft13">1 f�reskrivs att 12 � revisionslagen (1999:1079)</p> <p style="position:absolute;top:418px;left:172px;white-space:nowrap" class="ft10">ska ha f�ljande lydelse. </p> <p style="position:absolute;top:454px;left:172px;white-space:nowrap" class="ft14"><b>12 �</b></p> <p style="position:absolute;top:452px;left:197px;white-space:nowrap" class="ft13">2</p> <p style="position:absolute;top:454px;left:216px;white-space:nowrap" class="ft10">En revisor ska ha den insikt i och erfarenhet av redovisning och eko-</p> <p style="position:absolute;top:471px;left:172px;white-space:nowrap" class="ft19">nomiska f�rh�llanden som med h�nsyn till arten och omfattningen av f�reta-<br/>gets verksamhet fordras f�r att fullg�ra uppdraget. </p> <p style="position:absolute;top:507px;left:187px;white-space:nowrap" class="ft19">Endast den som �r auktoriserad eller godk�nd revisor kan vara revisor i <br/>1. ett handelsbolag som en eller flera juridiska personer �r del�gare i, <br/>2. ett hypoteksinstitut som �r skyldigt att uppr�tta �rsredovisning enligt</p> <p style="position:absolute;top:560px;left:172px;white-space:nowrap" class="ft19">lagen (1995:1559) om �rsredovisning i kreditinstitut och v�rdepappersbolag,<br/>och </p> <p style="position:absolute;top:595px;left:187px;white-space:nowrap" class="ft10">3. en gruppering enligt Europaparlamentets och r�dets f�rordning (EG) nr</p> <p style="position:absolute;top:613px;left:172px;white-space:nowrap" class="ft19">1082/2006 av den 5 juli 2006 om en europeisk gruppering f�r territoriellt<br/>samarbete (EGTS)</p> <p style="position:absolute;top:628px;left:280px;white-space:nowrap" class="ft13">3.</p> <p style="position:absolute;top:648px;left:187px;white-space:nowrap" class="ft10">I f�retag som avses i 6 kap. 1 � f�rsta stycket 6 eller 7 bokf�ringslagen</p> <p style="position:absolute;top:666px;left:172px;white-space:nowrap" class="ft19">(1999:1078) ska minst en revisor vara auktoriserad revisor eller godk�nd<br/>revisor som har avlagt revisorsexamen.</p> <p style="position:absolute;top:719px;left:187px;white-space:nowrap" class="ft10"> Denna lag tr�der i kraft den 1 augusti 2009.</p> <p style="position:absolute;top:755px;left:172px;white-space:nowrap" class="ft10">P� regeringens v�gnar</p> <p style="position:absolute;top:790px;left:172px;white-space:nowrap" class="ft10">TOBIAS BILLSTR�M</p> <p style="position:absolute;top:808px;left:403px;white-space:nowrap" class="ft19">Anita Wickstr�m<br/>(Justitiedepartementet)</p> <p style="position:absolute;top:1011px;left:172px;white-space:nowrap" class="ft15">1 Prop. 2008/09:174, bet. 2008/09:NU22, rskr. 2008/09:303.</p> <p style="position:absolute;top:1023px;left:172px;white-space:nowrap" class="ft15">2 Senaste lydelse 2006:875.</p> <p style="position:absolute;top:1036px;left:172px;white-space:nowrap" class="ft15">3 EUT L 210, 31.7.2006, s. 19 (Celex 32006R1082).</p> <p style="position:absolute;top:292px;left:634px;white-space:nowrap" class="ft17"><b>SFS 2009:703</b></p> <p style="position:absolute;top:318px;left:634px;white-space:nowrap" class="ft110">Utkom fr�n trycket<br/>den 30 juni 2009</p> </div> <div id="page2-div" style="position:relative;width:892px;height:1263px;"> <img width="892" height="1263" src="/Static/i/lagboken/hidden.png" alt="background image"/> <p style="position:absolute;top:1059px;left:539px;white-space:nowrap" class="ft20">Thomson Reuters Professional AB, tel. 08-587 671 00</p> <p style="position:absolute;top:1069px;left:609px;white-space:nowrap" class="ft20">Edita V�stra Aros, V�ster�s 2009</p> </div> </div> ;