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Abolition of audit obligation for small limited companies – a reform where costs outweigh benefits (RiR 2017:35)

The audit obligation for small limited companies was abolished in 2010. The Swedish National Audit Office’s audit shows that the reform has had few positive effects but has entailed an increased risk of tax evasion and made fighting economic crime more difficult – and therefore the audit obligation should be reintroduced.

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Updated: 05 February 2018

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