Afgørelser fra Revisornævnet vedrørende selskabsretlige forhold

i Nordisk Tidsskrift for Selskabsret
Forfatter: Jesper Seehausen
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The Danish Disciplinary Board on Auditors (in Danish ‘Revisornævnet’) is a court-like disciplinary board for approved auditors – for lawyers, much similar to the Disciplinary Board of the Danish Bar and Law Society (in Danish ‘Advokatnævnet’). The Disciplinary Board on Auditors gives many rulings, and some of these rulings are concerned with company law matters. This article deals with company law rulings from the Disciplinary Board on Auditors in 2020. The purpose with the article is partly to call the attention of auditors, lawyers and jurists as well as other dealing with company law to these specific rulings, partly – and generally – to point out that not only the courts and the Danish Commerce and Companies Appeals Board (in Danish ‘Erhvervsankenævnet) but also the Disciplinary Board on Auditors regularly gives rulings of relevance to company law. The Disciplinary Board on Auditors has the competence to deal with complaints regarding company law matters in two ways. Firstly, the Disciplinary Board on Auditors can deal with complaints regarding auditor reports regarding company law matters. Secondly, the Disciplinary Board on Auditors can deal with complaints regarding management liability information in auditor reports on, e.g., annual reports as a result of breaches of, e.g., the company law rules. On the other hand, the Disciplinary Board on Auditors cannot deal with complaints regarding company law matters if the specific engagement is not an assurance engagement – i.e., a mere advisory engagement.