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<p>For de som leverer og attesterer på skjemaene også i 2023 er <a href="https://www.skatteetaten.no/rettskilder/type/skattedirektoratets-meldinger/revisors-plikter-i-forbindelse-med-signering-av-naringsoppgave-og-kontrolloppstilling-over-bokforte-og-innberettede-lonnsopplysninger-mv/" target="_blank">melding nr. 7/2016</a> fortsatt gjeldende.</p>
<p>Revisors materielle plikter og ansvar skal være uendret i de to meldingene. Revisorforeningen ved revisjonskomiteen har nå igangsatt et arbeid med å revidere SA3801 tilpasset den nye skattemeldingen.</p>