What does this mean?
Glossary – accounting and bookkeeping
What does ARK stand for?
AARK stands for auktoriserad redovisningkonsult – an authorised accountant. An authorised accountant has a forward-looking and proactive perspective on the client’s business. The accountant ensures that the quality of the accounting and financial reporting is already incorporated into the everyday work of the organisation, rather than being retroactively implemented via the auditing process. The accountant takes responsibility for the ongoing accounting, returns and declarations, closing accounts and annual reports, and also participates in financial planning and budgeting work. The ongoing contact with clients throughout the year also means that the accountant is well acquainted with the company’s business, and is therefore well-placed to act as an important advisor in the company’s decision-making and business development.
What is meant by Rex and Reko?
Rex and Reko refer to a normalised standard for good practice in the provision of accounting services, and constitute a recognised standard both in the accounting industry and in industry in general. The standard has been developed jointly by the industry associations Srf Konsulterna and FAR. The standard is aimed at authorised accountants, and contains procedures and guidelines to ensure that the accounting and the services provided are of high quality, and are of benefit to the companies, industry and society.
What is an annual accounts report?
The statutory audit requirement for small limited liability companies was withdrawn in 2010. Instead, it is now possible to use the annual accounts report as proof of quality for the company’s accounts. In simple terms, the annual accounts report is a receipt and proof that the accounting is of good quality and has been conducted in accordance with the standard for Rex and Reko. The annual accounts report has been developed by the industry organisations Srf Konsulterna and FAR.
Is it possible to obtain an annual accounts report for a sole proprietorship?
JYes. The annual accounts report can be issued for all types of companies, including sole proprietorships and partnerships. This makes possible the quality assurance of businesses that are established in forms other than a limited company. Many surveys from credit institutions show that creditworthiness is highest among those companies that have annual accounts reports. Since 1 July 2011, interim reports can also be quality assured by means of a dedicated interim accounts report.
Can anyone draw up an annual accounts report?
No. Only an authorised accountant who works in accordance with the requirements of the Rex and Reko Swedish standard for accounting services, and who has prepared or assisted in the preparation and compilation of the client’s financial reports and annual accounts, can draw up an annual accounts report. The issued document – the annual accounts report – certifies that the underlying accounting has been checked, reconciled and assessed for reasonability in accordance with these quality requirements.
Do you represent a small or medium-sized company, a partnership or a sole proprietorship, and would you like to ensure the quality of your accounting? If so, contact us, and one of our authorised accountants will be happy to help!
Please feel free to email us if you have any questionsADD & subtract erbjuder mer än bara redovisning
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