{"id":1632,"date":"2026-10-16T14:10:02","date_gmt":"2026-10-16T12:10:02","guid":{"rendered":"https:\/\/kanzlei-reese.de\/?p=1632"},"modified":"2026-10-16T14:10:02","modified_gmt":"2026-10-16T12:10:02","slug":"knp-82-3c92b83af751","status":"publish","type":"post","link":"https:\/\/kanzlei-reese.de\/da\/knp-82-3c92b83af751\/","title":{"rendered":"Reg\u00adler for eks\u00adter\u00adne revi\u00adsio\u00adner: Hvad den nye admi\u00adnis\u00adtra\u00adti\u00adve for\u00adskrift bety\u00adder for virksomhedsrevisioner"},"content":{"rendered":"<p>For\u00adbunds\u00adr\u00e5\u00addet god\u00adkend\u00adte den 10. juli 2026 en grund\u00adl\u00e6g\u00adgen\u00adde revi\u00adde\u00adret for\u00advalt\u00adnings\u00adfor\u00adskrift for skat\u00adte\u00adm\u00e6s\u00adsi\u00adge eks\u00adter\u00adne revi\u00adsio\u00adner. Den hid\u00adtidi\u00adge ord\u00adning for virksom\u00adheds\u00adre\u00advi\u00adsi\u00adon (BpO 2000) erstat\u00adtes der\u00admed af den nye ord\u00adning for eks\u00adter\u00adne skat\u00adte\u00adre\u00advi\u00adsio\u00adner (ApO). Det lyder umid\u00addel\u00adbart som en rent for\u00admel omd\u00f8b\u00adning, men med\u00adf\u00f8\u00adrer dog en r\u00e6k\u00adke indholds\u00adm\u00e6s\u00adsi\u00adge \u00e6ndrin\u00adger, som virksom\u00adhe\u00adder og selvs\u00adt\u00e6n\u00addi\u00adge b\u00f8r v\u00e6re opm\u00e6rk\u00adsom\u00adme&nbsp;p\u00e5.<\/p>\n<h2>Hvorfor det nye&nbsp;navn?<\/h2>\n<p>Udtrykket \u201ereg\u00adler for virksom\u00adheds\u00adre\u00advi\u00adsi\u00adon\u201c hav\u00adde en afg\u00f8\u00adren\u00adde sk\u00f8n\u00adheds\u00adfe\u00adjl: Det gav indtryk af, at bestem\u00admel\u00adsen kun gjaldt for erhvervs\u00advirksom\u00adhe\u00adder. I vir\u00adke\u00adlig\u00adhe\u00adden omfat\u00adter reg\u00adler\u00adne imid\u00adlert\u00adid alle eks\u00adter\u00adne revi\u00adsio\u00adner i hen\u00adhold til skat\u00adtel\u00adoven, alt\u00ads\u00e5 ogs\u00e5 revi\u00adsio\u00adner hos selvs\u00adt\u00e6n\u00addi\u00adge, foren\u00adin\u00adger eller pri\u00advat\u00adper\u00adsoner. Det nye navn \u201eord\u00adning om eks\u00adter\u00adne revi\u00adsio\u00adner\u201c afs\u00adpe\u00adj\u00adler det\u00adte mere pr\u00e6cist.<\/p>\n<h2>M\u00e5let: Hurtigere pr\u00f8ver<\/h2>\n<p>Et cen\u00adtralt m\u00e5l med refor\u00admen er at frems\u00adkyn\u00adde skat\u00adte\u00adre\u00advi\u00adsio\u00adner. Aller\u00ade\u00adde med DAC7-gen\u00adnem\u00adf\u00f8\u00adrel\u00adses\u00adloven fra 2022 blev skat\u00adtel\u00adoven \u00e6nd\u00adret p\u00e5 det\u00adte punkt. ApO gen\u00adnem\u00adf\u00f8\u00adrer nu dis\u00adse bestem\u00admel\u00adser p\u00e5 for\u00advalt\u00adnings\u00adni\u00adveau. Kon\u00adkret bety\u00adder&nbsp;det:<\/p>\n<ul>\n<li>Revi\u00adsio\u00adner skal som udgangs\u00adpunkt p\u00e5be\u00adgyn\u00addes kort tid efter udl\u00f8\u00adbet af den senes\u00adte revi\u00adde\u00adre\u00adde skatteperiode.<\/li>\n<li>Den s\u00e5kald\u00adte for\u00e6l\u00addel\u00adse\u00adsud\u00ads\u00e6t\u00adtel\u00adse, der kan uds\u00adky\u00adde udl\u00f8\u00adbet af fast\u00ads\u00e6t\u00adtel\u00adses\u00adfris\u00adten, oph\u00f8\u00adrer senest fem \u00e5r efter bekendt\u00adg\u00f8\u00adrel\u00adsen af revi\u00adsi\u00adons\u00adp\u00e5\u00adbud\u00addet. Det\u00adte bes\u00adkyt\u00adter skat\u00adtey\u00adder\u00adne mod revi\u00adsi\u00adons\u00adpe\u00adri\u00ado\u00adder, der varer&nbsp;evigt.<\/li>\n<li>Den tid\u00adli\u00adge\u00adre s\u00e6r\u00adsta\u00adtus for \u201etids\u00adn\u00e6r skat\u00adte\u00adre\u00advi\u00adsi\u00adon\u201c som en selvs\u00adt\u00e6n\u00addig kate\u00adgo\u00adri bort\u00adfal\u00adder, da alle revi\u00adsio\u00adner fre\u00admo\u00adver skal gen\u00adnem\u00adf\u00f8\u00adres tidsn\u00e6rt.<\/li>\n<\/ul>\n<h2>Risikobaseret udv\u00e6lgelse af revisionsopgaver<\/h2>\n<p>Skat\u00adte- og afgift\u00adsmyn\u00addig\u00adhe\u00adder\u00adne skal fre\u00admo\u00adver i h\u00f8je\u00adre grad udv\u00e6l\u00adge virksom\u00adhe\u00adder til revi\u00adsi\u00adon ud fra risi\u00adko\u00adkri\u00adte\u00adri\u00ader. Det bety\u00adder, at ikke alle virksom\u00adhe\u00adder vil bli\u00adve revi\u00adde\u00adret lige s\u00e5 ofte. Inter\u00adna\u00adtio\u00adna\u00adle erfa\u00adrin\u00adger fra risi\u00adko\u00advur\u00adde\u00adringspro\u00adce\u00addu\u00adrer indg\u00e5r i den\u00adne udv\u00e6l\u00adgel\u00adse. Store virksom\u00adhe\u00adder og kon\u00adcer\u00adner vil som udgangs\u00adpunkt fort\u00adsat bli\u00adve revi\u00adde\u00adret uden afbry\u00addel\u00adser, dvs. umid\u00addel\u00adbart efter den fore\u00adg\u00e5en\u00adde revi\u00adsi\u00adons\u00adpe\u00adri\u00adode. Der er dog nu for f\u00f8rs\u00adte gang kla\u00adre kri\u00adte\u00adri\u00ader for, hvor\u00adn\u00e5r man und\u00adta\u00adgel\u00adses\u00advis kan und\u00adla\u00adde en s\u00e5dan opf\u00f8l\u00adgen\u00adde revision.<\/p>\n<h2>Rammeaftaler: Bedre planl\u00e6gningsmuligheder for virksomhederne<\/h2>\n<p>En nyhed er den udtrykke\u00adli\u00adge bestem\u00admel\u00adse om s\u00e5kald\u00adte ram\u00adme\u00adaf\u00adta\u00adler mel\u00adlem skat\u00adte\u00admyn\u00addig\u00adhe\u00adder\u00adne og den skat\u00adtep\u00adlig\u00adti\u00adge. Virksom\u00adhe\u00adder kan sam\u00admen med revi\u00adsi\u00adons\u00admyn\u00addig\u00adhe\u00adden fast\u00adl\u00e6g\u00adge bin\u00adden\u00adde ret\u00adningslin\u00adjer for, hvor\u00addan sam\u00adar\u00adbej\u00addet kon\u00adkret skal fore\u00adg\u00e5 under revi\u00adsio\u00adnen. Det er for eks\u00adem\u00adpel muligt at:<\/p>\n<ul>\n<li>en f\u00e6l\u00adles tids\u00adplan for hele eksamenen,<\/li>\n<li>Fris\u00adter for sp\u00f8rgs\u00adm\u00e5l og svar mel\u00adlem revi\u00adsor og virksomhed,<\/li>\n<li>Afta\u00adler om til\u00adg\u00e6n\u00adge\u00adlig\u00adhed og kommunikationskanaler.<\/li>\n<\/ul>\n<p>Der kan der\u00adimod ikke afta\u00adles f.eks. et fulds\u00adt\u00e6n\u00addigt afkald p\u00e5 bestem\u00adte revi\u00adsi\u00adons\u00adom\u00adr\u00e5\u00adder eller en revi\u00adsi\u00adon, der ude\u00adluk\u00adken\u00adde fin\u00adder sted uden for virksom\u00adhe\u00addens lokaler.<\/p>\n<h2>Delafg\u00f8relse og digitale dokumenter<\/h2>\n<p>ApO regu\u00adle\u00adrer desu\u00adden h\u00e5nd\u00adte\u00adrin\u00adgen af del\u00advi\u00adse afg\u00f8\u00adrel\u00adser. Der\u00admed kan enkel\u00adte, aller\u00ade\u00adde afs\u00adlut\u00adte\u00adde eksa\u00admen\u00ads\u00adde\u00adle fast\u00adsl\u00e5s ende\u00adligt aller\u00ade\u00adde under den igang\u00adv\u00e6\u00adren\u00adde eksa\u00admen, uden at man beh\u00f8\u00adver at afven\u00adte det sam\u00adle\u00adde resul\u00adtat. Desu\u00adden m\u00e5 doku\u00admen\u00adter, der over\u00adf\u00f8\u00adres digi\u00adtalt, gem\u00admes og behand\u00adles p\u00e5 sik\u00adre systemer.<\/p>\n<h2>Hvad betyder det i praksis?<\/h2>\n<p>For virksom\u00adhe\u00adder og selvs\u00adt\u00e6n\u00addi\u00adge ska\u00adber ApO st\u00f8r\u00adre klar\u00adhed om for\u00adl\u00f8\u00adbet og varig\u00adhe\u00adden af skat\u00adte\u00adre\u00advi\u00adsio\u00adner. Mulig\u00adhe\u00adden for at indg\u00e5 ram\u00adme\u00adaf\u00adta\u00adler giver bed\u00adre plan\u00adl\u00e6g\u00adnings\u00admu\u00adlig\u00adhe\u00adder i det dag\u00adli\u00adge revi\u00adsi\u00adons\u00adar\u00adbej\u00adde. Den, der st\u00e5r over for en eks\u00adtern skat\u00adte\u00adre\u00advi\u00adsi\u00adon eller \u00f8ns\u00adker at for\u00adbe\u00adre\u00adde sig, b\u00f8r ken\u00adde de nye spil\u00adle\u00adreg\u00adler. I kon\u00adkre\u00adte til\u00adf\u00e6l\u00adde anbe\u00adfa\u00adles det at s\u00f8ge skat\u00adter\u00e5d\u00adgiv\u00adning, da detal\u00adjer\u00adne i ApO kan have bety\u00adde\u00adlig indfly\u00addel\u00adse p\u00e5 stra\u00adte\u00adgi og adf\u00e6rd under en revision.<\/p>\n<div id=\"knp-source-attribution\">\n<p>Kil\u00adde: <a href=\"https:\/\/www.haufe.de\/steuern\/gesetzgebung-politik\/bmf-entwurf-aussenpruefungsordnung-ersetzt-betriebspruefungsordnung_168_680492.html\" rel=\"nofollow noopener\" target=\"_blank\">Hau\u00adfe:&nbsp;Skat<\/a><\/p>\n<\/div>\n<div id=\"knp-ai-disclosure\">\n<p>Det\u00adte indl\u00e6g og bil\u00adle\u00addet til artik\u00adlen er udar\u00adbej\u00addet med hj\u00e6lp fra kunst\u00adig intel\u00adli\u00adgens og redak\u00adtio\u00adnelt gennemg\u00e5et.<\/p>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>Den nye ord\u00adning for eks\u00adter\u00adne revi\u00adsio\u00adner erstat\u00adter den gam\u00adle ord\u00adning for virksom\u00adheds\u00adre\u00advi\u00adsio\u00adner og med\u00adf\u00f8\u00adrer hur\u00adti\u00adge\u00adre revi\u00adsio\u00adner og st\u00f8r\u00adre forudsigelighed.<\/p>","protected":false},"author":1,"featured_media":824,"comment_status":"","ping_status":"","sticky":false,"template":"","format":"standard","meta":{"wp_typography_post_enhancements_disabled":false,"footnotes":""},"categories":[8],"tags":[],"class_list":["post-1632","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-steuerrecht"],"_links":{"self":[{"href":"https:\/\/kanzlei-reese.de\/da\/wp-json\/wp\/v2\/posts\/1632","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/kanzlei-reese.de\/da\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/kanzlei-reese.de\/da\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/kanzlei-reese.de\/da\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/kanzlei-reese.de\/da\/wp-json\/wp\/v2\/comments?post=1632"}],"version-history":[{"count":0,"href":"https:\/\/kanzlei-reese.de\/da\/wp-json\/wp\/v2\/posts\/1632\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kanzlei-reese.de\/da\/wp-json\/wp\/v2\/media\/824"}],"wp:attachment":[{"href":"https:\/\/kanzlei-reese.de\/da\/wp-json\/wp\/v2\/media?parent=1632"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kanzlei-reese.de\/da\/wp-json\/wp\/v2\/categories?post=1632"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kanzlei-reese.de\/da\/wp-json\/wp\/v2\/tags?post=1632"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}