Welcome to Dansk Revisorforening
Welcome to Dansk Revisorforening - The Danish Institute of Certified Public Accountants
- The professional body for SME accountants and auditors
Dansk Revisorforening (the Danish Institute of Certified Public Accountants) is an institute organising both persons and companies in the auditing profession. We have approx. 600 member firms and organise approx. 1,950 approved auditors, which makes us one of the biggest auditing institutes in Denmark.
Dansk Revisorforening was formed in 1925 as a professional body for certified public accountants.
Education and membership requirements
In order to become a member of Dansk Revisorforening, you have to be an approved auditor. The Danish state provides the education and organises the examinations. If you are from another country and want to practise as an approved auditor in Denmark, it is not up to Dansk Revisorforening to perform the evaluation. Your foreign auditing/financial education has to be assessed by Styrelsen for International Uddannelse (The Danish Agency for International Education).
If you have achieved the right to undertake audit work in another EU/EEA country and have passed an equivalent examination according to the rules of the country in question, you may contact Erhvervs- og Selskabsstyrelsen (The Danish Commerce and Companies Agency (DCCA)) to learn how you can participate in an eligibility test in order to obtain a practising certificate to work as an approved auditor in Denmark.
The Danish Commerce and Companies Agency has prepared a letter describing the procedure which an accountant/an auditor from a third country needs to follow in order to be recognized as an approved auditor in Denmark.
To become a certified public accountant today you need four or five years of business school education and three years of practical experience in an audit firm. After that you have to qualify by passing a written and an oral examination.
We have two types of CPA’s in Denmark, “registrerede” and “statsautoriserede” public accountants. Typically, most of our certified public accountants deal with SME clients. To audit banks, insurance companies and listed companies you have to have the title of state authorized public accountant. Other certified public accountants are allowed to audit all other sorts of companies such as large companies, companies traded on First North and local communities. Some of our member firms are quite big and can handle large clients.
The secretariat of Dansk revisorforening
The secretariat of Dansk Revisorforening employs approx. 35 people including the persons working for ReviSource. The employees deal with all the elements of the accountant’s/auditor’s everyday life in an innovative and flexible organisation. The CEO is Mr. Preben Rasmussen Høj.
Strategy
It is our ambition to be the significant organisation for small and medium-sized approved accounting firms, for all Danish auditors and accountants who concentrate on the SME-market. To achieve this goal, we continue to develop professional tools that are useful to our members. At the same time, it is important for our Institute to speak out for the small and medium-sized companies in public and in relation to the politicians at Christiansborg.
An institute – the professional body - and a commercial arm named “ReviSource”
The organisation consists of a “Group” with two areas of specialisation: The Institute which specialises in political representation of interest and member service and a business part under the name ReviSource A/S which specialises in professional tools aimed at the accountants/auditors. The tools in question are the quality management system “Revimentor”, the continuing education programmes in RevisorAkademi and the consulting business RevisorRådgivning.
Supporting our members' businesses
At business level, we support our member firms in running an efficient business. It is our goal to create a centre of excellence for all services connected with running an auditing firm. Members have access to Dansk Revisorforening’s website which contains relevant articles, links etc. and a “tool box” with useful tools. An electronic newsletter called “FRRontline” is issued daily. A free professional daily hotline service is open during business hours.
Moreover, through our subsidiary ReviSource, we offer a number of other commercial services such as:
- Tax consultancy at favourable prices.
- Working tools (manuals).
- Our educational department – RevisorAkademi – organises courses for a large number of participants every year.
- We provide an IT-based quality management system called “Revimentor”. Revimentor is always up-to-date with the latest International Auditing Standards. This system provides the opportunity for even minor audit firms to keep up a high professional level and to pass the public quality examinations.
- A customers' newsletter, “RevisorInformerer” which our members re-send to their valued customers.
The Board of Dansk Revisorforening
The Board of Dansk Revisorforening is elected at our annual general assembly and is solely composed of professional practitioners. Mr. Per Krogh is the President of Dansk Revisorforening.
Nationally and internationally
At a national and an international level, it is our task to be a strong partner for legislators and government bodies and a strong lobbyist for high standards of accounting. We are in constant dialogue with politicians, the press and government officials. We have a strong international commitment and work through two different member organisations: The NRF and IFAC in order to have a say before the relevant directives become national legislation:
