Supervision 

Supervision of financial reporting is risk-based supervision. Based on separately specified risk factors, FIN-FSA selects the companies whose financial statements and other financial reports are to be examined.

The supervisory work also comprises reports on various parts of the financial statements. We publish these reports on our website. We also negotiate with listed companies and interested parties, including representatives of the auditing sector.

The supervision of financial reporting focuses on listed companies' and supervised entities' financial statements, management reports and interim reports. The scope of supervision comprises both consolidated financial statements and financial statements of separate companies.

16 June 2011