Auditor

To become an authorized auditor, you must have passed the auditor exam at the Swedish Inspectorate of Auditors and be professionally active as an auditor. The authorization is valid for five years and the Swedish Inspectorate of Auditors exercises supervision. Before each new five-year period, RI checks that the auditor still meets all requirements.

Requirements include that you professionally practice auditing, live in Sweden or another EEA state, are not bankrupt or have a business prohibition, have the required education and experience, have passed the auditor exam and are honest and suitable. The Swedish Inspectorate of Auditors also organizes aptitude tests for auditors from other EEA countries.

Authorization requirements

  • Professional activity: You must professionally practice auditing.
  • Residence: You must live in Sweden or another state within the EEA.
  • Legal capacity: You must not be bankrupt, have a business prohibition, have a guardian, be prohibited from providing legal or financial assistance, or have equivalent restrictions in another state.
  • Education and experience: You must have the required education and experience.
  • Auditor exam: You must have passed the auditor exam at the Swedish Inspectorate of Auditors.
  • Suitability: You must be honest and suitable to practice auditing.
  • Exemptions: It is possible to apply for exemptions from certain requirements.

Application procedure

  • Application sent to: Swedish Inspectorate of Auditors.
  • Documents to attach: Service certificate from employer, personal certificate, bankruptcy clearance certificate, certificate of freedom from business prohibition, special certificate from insurance provider (not insurance policy), tax account statement for the last five years.
  • Fee: After application, an invoice for the application fee is mailed to your registered address.
  • E-service: Application can be made via e-service on the Swedish Inspectorate of Auditors' website.

Validity period and renewal

  • Validity period: The authorization is valid for five years.
  • Review: Before each new five-year period, the Swedish Inspectorate of Auditors checks that the auditor still meets all requirements.
  • Professional activity: You must be professionally active as an auditor to maintain the authorization.