Obligations and publications
Law refers to the notion of "good accounting method" as regards the methods of companies for the elaboration of financial status.
All the companies of capital have to send a copy of their annual report to the legal authorities of the country. This annual report must contain a profit and loss account, a balance sheet and an annual report.
Certification and auditing
The audit is compulsory.
Professionals and representative organizations
The auditors: they are represented by two professional organisations recognized by the State: the kht-yhdistys-Förening ( CGR) who are the authorized auditors and the HTM-TILINTARKASTAJA ( HTM) who are the approved auditors.