Lagen om revisorns anmälningsskyldighet vid misstanke om brott : Fungerar lagen i praktiken?

by Darmanian Thörner, Susanna; Yohannes, Magda

Abstract (Summary)
On January 1st 1999 a new law came in force that gives an extern accountant in Swedish joint-stock companies an obligation to react when he/she suspects an economic crime. This law is regulated in the General Corporation Acts, chapter 9 §§ 42-44. The law’s main purpose is to function for the accountant in order to prevent the economic crime.The aim with this essay is to describe how the accountant reacts to the obligation to report and to study if the law works in reality. The aim is also to find out what the Swedish Tax Department thinks about the new law. In the essay we have used hermeneutic theories which mean that we wrote down our own experiences to be able to analyse and interpret. In our essay we have combined the qualitative method along with the quantitative.According to the Swedish law if the accountant suspects a crime he should react and eventually report it to the board of directors and to the prosecutor. Before the law came into force the accountant hadn’t had an obligation to report the crime because of professional secrecy. When the law appeared there were no changes in the professional secrecy because the obligation to report depended neither on professional secrecy or obligation to inform.The obligation that the accountant has according to the law is to report the following crimes that can take place in the Swedish corporations: fraud, swindle, money laundry, embezzlement, bribe and different tax crimes.We have made personal interviews with two licensed accountants and one authorised. Besides we have sent our interview questions to one licensed accountant and we got his answers by e- mail. We have also interviewed the chief for the tax department who works with the economic crimes and head of section of the tax department in Gävle. The technique we used during the interviews was unstructured interviews that usually are short and close relations between the researcher and the subject of investigation.The accountants that we interviewed gave us an impression that the law to react when the accountant suspects a crime is written on the paper and that’s why has to be followed. We think that no matter if the law exists the accountants make very few reports on their clients if they suspect a crime. We are sure that they should report more crimes. The economic crimes are so advanced today that the society needs more financial resources to prevent them. Moreover there should be better relations between the accountants and tax departments.
Bibliographical Information:


School:Högskolan i Gävle

School Location:Sweden

Source Type:Master's Thesis

Keywords:an extern accountant’s obligation to react economic crime accountant


Date of Publication:07/04/2007

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