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Applying for an order to hold a special audit

  • Permit or other obligation
  • Nationwide except the Åland Islands
  • Public service

A shareholder or a member of a cooperative or a right-of-occupancy association may apply for an order to hold a special audit of the administration and accounts of the corporation.

The special audit may concern a given past period or given measures or circumstances related to the administration and accounts of the corporation. Special audits are not the primary means by which the right to informa ...

Do the following

A written, free-form application must be submitted to the AVI within one month of the meeting. The application must provide an account of the circumstances on the basis of which the special audit is requested.

Attach the following documents to the application:

  • a copy of the extract from the trade register or register of associations (not older than three months) of the company, cooperative or right-of-occupancy association
  • a copy of the valid articles of association or the corporation's rules
  • an account of the applicant's status as a shareholder or a member of the cooperative or right-of-occupancy association (e.g., a share register or list of members)
  • a copy of the minutes of the meeting at which the proposal to hold a special meeting was addressed
  • if the audit was proposed at an extraordinary corporate meeting, a copy of the notice of the meeting
  • a proposal for the special auditor and the auditor's written, signed consent for the assignment (If an audit firm is proposed for the special auditor, the corporation must appoint the auditor with primary responsibility.)
  • name and contact details of the chair of the corporation's board if they do not appear in the registration document
  • the applicant's contact details
  • the power of attorney of a possible representative.

Submit the application to the registry of the AVI in whose area the corporation is located.

To whom and on what terms

As a prerequisite for filing the application, a proposal for a special audit must have been made either at an ordinary or extraordinary meeting of the corporation and supported by:

  • in a limited liability company or limited liability housing company, shareholders holding at least one tenth of all shares or at least one third of the shares represented at the meeting
  • in a cooperative, members with at least one fourth of the votes of the total members of the cooperative or one third of the votes of the members of the cooperative represented at the meeting or
  • in a right-of-occupancy association, at least one tenth of all members or one third of the members present at the meeting.

If the proposal is made at an extraordinary corporate meeting, the notice of the meeting must state that it will address a proposal to hold a special audit.

Approval of the application is subject to the condition that holding the special audit is based on compelling reasons.


Deadline

The application must be submitted within one month of the meeting during which the matter was discussed.

Processing time

Approximately three months.

Background information

The service is provided by

Regional State Administrative Agency

Responsible for the service

Regional State Administrative Agency
Text edited by: Regional State Administrative Agency
Updated: 9/9/2020