The public accounting profession has two tiers: Authorized public accountants and approved public accountants.

To become an Authorized public accountant, an individual must have an approved economics or business degree from a university and complete five years of practice with a public accounting firm. The qualification is granted by the Supervisory Board of Public Accountants. To retain the qualification, individuals must generally remain in public auditing practice and renew the application every five years, submitting details of their experience during that period. Sweden currently has approximately 2,200 Authorized public accountants.

To become an approved accountant, an individual must have a diploma in accounting and business from an approved business college and complete three years of practice with an approved accountant. The professional organisation of Sweden's approximately 2,100 approved accountants is the Association of Approved Accountants.

The contents of this article are intended as a general guide to the subject matter. Specialist advice should be sought for your specific circumstances.

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