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  • Auditing for Property and
    Housing Companies

    We provide property and housing companies
    with expert services across Finland

Auditing for property and housing companies

We are a leading auditing firm for property and housing companies in Finland. We have broad and varied experience in providing expert services to property and housing companies across the country.

Limited liability housing companies and property companies must appoint a KHT or HT authorised public accountant if they have at least 30 apartments held by shareholders or if a sufficient number of shareholders so require. The Auditing Act, the Limited Liability Companies Act or the articles of association may also require an auditor to be appointed.

As a rule, housing companies with fewer than 30 apartments may operate without continuous auditing or performance auditing. However, they may still benefit from appointing an auditor, especially if they are carrying out major renovation projects or have taken out large loans. In such cases, the shareholders may use an auditor to ensure, for example, that the construction work is recorded appropriately in the accounts or that their share of the loan is calculated accurately. In some cases, large renovation projects can cause the threshold values for appointing an auditor provided in the Auditing Act to be exceeded during two consecutive financial years, as the amounts paid in maintenance charges or as a one-off payment increase

See also: Appointing an auditor