Information is provided below about the type of questions to which our office responds, and how to submit a question.

To which questions does BFN respond?

  • Accounting questions, i.e. questions regarding the provisions of the Book-keeping Act, the Annual Accounts Act and BFN standards.
  • A question is only answered if the response follows from the provisions of the Book-keeping Act, the Annual Accounts Act or BFN standards.

To which questions does BFN not respond?

  • Questions relating to chart of accounts (because the Book-keeping Act does not contain any provisions regarding chart of accounts and accounts).
  • Tax matters, for example if expenditure is tax-deductible and when VAT is to be reported in tax returns.
  • Questions regarding the supervision of accountants.
  • Questions regarding auditing and supervision of auditors.
  • Questions regarding civil law – for example questions about agreements and company formation.
  • Questions regarding criminal law, for example whether a certain act is criminal or not.
  • Questions that
    • require an investigation of the merits of the case,
    • pertain to assessments in the individual company, or
    • require a more complex legal assessment.
  • Questions pertaining to current legal proceedings or disputes between individuals.

How to submit questions to BFN

Administrators at our office respond to questions Monday–Tuesday and Thursday–Friday.

Tel.: +46 8 408 989 90, phone hours Monday–Tuesday and Thursday–Friday 9.30-11.30 a.m.

Postal address: Bokföringsnämnden, Box 7849, SE-103 99 Stockholm

Fax: +46 8 21 97 88

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