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 on weekdays between 9.30 a.m. and 11.30 a.m. Questions submitted by e-mail are answered within a few days.

Tel.: +46 8 408 98 990, phone hours weekdays 9.30-11.30 a.m.


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

Fax: +46 8 21 97 88