SFS 2015:822 Lag om ändring i revisionslagen (1999:1079)

<div><style type="text/css"> <!-- p {margin: 0; padding: 0;} .ft10{font-size:14px;font-family:AGIFEL+TimesNewRomanPS;color:#000000;} .ft11{font-size:27px;font-family:AGIFEM+TimesNewRomanPS;color:#000000;} .ft12{font-size:19px;font-family:AGIFEM+TimesNewRomanPS;color:#000000;} .ft13{font-size:8px;font-family:AGIFEL+TimesNewRomanPS;color:#000000;} .ft14{font-size:14px;font-family:AGIFEM+TimesNewRomanPS;color:#000000;} .ft15{font-size:7px;font-family:AGIFEL+TimesNewRomanPS;color:#000000;} .ft16{font-size:12px;font-family:AGIFEL+TimesNewRomanPS;color:#000000;} .ft17{font-size:19px;line-height:19px;font-family:AGIFEM+TimesNewRomanPS;color:#000000;} .ft18{font-size:14px;line-height:17px;font-family:AGIFEL+TimesNewRomanPS;color:#000000;} .ft19{font-size:12px;line-height:15px;font-family:AGIFEL+TimesNewRomanPS;color:#000000;} --> <!-- p {margin: 0; padding: 0;} .ft20{font-size:8px;font-family:AGIFEL+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 26 november 2015.</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:229px;white-space:nowrap" class="ft13">1 f�reskrivs att 6 � revisionslagen (1999:1079) ska</p> <p style="position:absolute;top:300px;left:77px;white-space:nowrap" class="ft10">ha f�ljande lydelse.</p> <p style="position:absolute;top:335px;left:77px;white-space:nowrap" class="ft14"><b>6 �</b></p> <p style="position:absolute;top:335px;left:109px;white-space:nowrap" class="ft10">Revisorn ska efter varje r�kenskaps�r l�mna en revisionsber�ttelse till</p> <p style="position:absolute;top:353px;left:77px;white-space:nowrap" class="ft18">f�retaget. Best�mmelser om ber�ttelsens inneh�ll och den tidpunkt d� den ska<br/>l�mnas till f�retagsledningen finns i 2732 ��.</p> <p style="position:absolute;top:387px;left:91px;white-space:nowrap" class="ft10">Om f�retaget �r ett moderf�retag, ska revisorn �ven l�mna en koncernrevi-</p> <p style="position:absolute;top:405px;left:77px;white-space:nowrap" class="ft18">sionsber�ttelse enligt best�mmelserna i 33 �. Detta g�ller inte om moderf�re-<br/>taget enligt 7 kap. 2, 3 eller 3 a � �rsredovisningslagen (1995:1554) inte beh�-<br/>ver uppr�tta koncernredovisning.</p> <p style="position:absolute;top:476px;left:91px;white-space:nowrap" class="ft18">1. Denna lag tr�der i kraft den 1 januari 2016. <br/>2. Lagen till�mpas f�rsta g�ngen f�r det r�kenskaps�r som inleds n�rmast</p> <p style="position:absolute;top:510px;left:77px;white-space:nowrap" class="ft10">efter den 31 december 2015.</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">Torbj�rn Malm<br/>(Justitiedepartementet)</p> <p style="position:absolute;top:923px;left:77px;white-space:nowrap" class="ft15">1 Prop. 2015/16:3, bet. 2015/16:CU6, rskr. 2015/16:36.</p> <p style="position:absolute;top:175px;left:536px;white-space:nowrap" class="ft12"><b>SFS 2015:822</b></p> <p style="position:absolute;top:202px;left:536px;white-space:nowrap" class="ft19">Utkom fr�n trycket<br/>den 11 december 2015</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, 2015</p> </div> </div> ;