When your organisation needs to appoint an auditor, the auditor needs to be authorised by the Finnish Patent and Registration Office and formally appointed by the organisation’s highest decision-making body. BDO Finland is founded by auditors, and audits are one of the cornerstones of our operations. Our audit services are based on flexibility and nurturing personal client relationships – we serve private and public entities of all types in audit matters, regardless of their size or sector. 

The Auditing Act sets out conditions for the appointment of an auditor. Appointing an auditor may also be necessary due to stakeholder requirements, rules or articles of association, even if the conditions stipulated by law are not met. In some instances, an organisation chooses to appoint an auditor purely to ensure the reliability of financial data. 

The appointment of an auditor by a municipality, joint municipal authority or church is governed by the relevant legislation, namely the Local Government Act or the Church Act. Read more about auditing for municipalities, joint municipal authorities and churches. 

An organisation must choose a suitable auditor authorised by the Finnish Patent and Registration Authority and obtain the auditor’s consent for the appointment. The appointment is made formally by the organisation’s highest decision-making body, such as a general meeting.