Hvor bliver de statsautoriserede revisorer af?: En analyse af cand.merc.aud.-uddannedes fravalg af SR-uddannelsen
Oversat titel
What has become of the State-Authorised Public Accountants?: An analysis of cand.merc.aud. graduates’ decision not to pursue the State-Authorised Public Accountant qualification.
Forfattere
Kolbye, Jonathan ; Sørensen, Lasse Møbjerg
Semester
4. semester
Uddannelse
Udgivelsesår
2026
Antal sider
79
Resumé
Den danske revisionsbranche har en central rolle i at sikre tillid og gennemsigtighed i regnskabsaflæggelse, men står over for en strukturel udfordring: et faldende antal statsautoriserede revisorer (SR) og en svækket overgang fra cand.merc.aud. (CMA) til SR. Specialet undersøger, hvorfor flere CMA-kandidater vælger ikke at påbegynde SR-uddannelsen, hvilke konsekvenser det har for branchens kapacitet og bæredygtighed, og hvilke tiltag der kan styrke overgangen. Studien er afgrænset til Danmark og fokuserer på individuelle karrierevalg. Metodisk anvendes en mixed-methods tilgang med kvantitative sekundærdata (brancheanalyser og registerstatistik) og kvalitative primærdata i form af semistrukturerede interviews med CMA’er i og uden for revisionsbranchen samt med brancheorganisation og HR-ansvarlige partnere. Analysen informeres af motivationsteori, herunder Maslows behovspyramide, og teorier om work-life balance. Resultaterne peger på, at fravalget af statsautorisation primært skyldes vedvarende arbejdspres, vanskeligheder med at opnå work-life balance, oplevede barrierer i SR-uddannelsen og ændrede karriere- og livsprioriteter, mens økonomiske incitamenter og status har begrænset motiverende effekt. Specialet konkluderer, at der er behov for strukturelle og organisatoriske indsatser, der reducerer arbejdets intensitet, øger fleksibiliteten og understøtter langsigtet professionel bæredygtighed i revisionssektoren.
The Danish audit profession is essential for trust and transparency in financial reporting but faces a structural challenge: a declining number of State-Authorised Public Accountants (SR) and a weakening transition from the MSc in Auditing (CMA) to SR. This thesis examines why more CMA graduates choose not to start the SR programme, how this affects the profession’s capacity and sustainability, and which measures may strengthen the transition. The study is confined to Denmark and focuses on individual career decision-making. A mixed-methods design combines quantitative secondary data (industry analyses and register statistics) with qualitative primary data from semi-structured interviews with CMA graduates inside and outside the audit field, as well as interviews with the professional association and audit firm partners with HR responsibilities. The analysis draws on motivation theory, notably Maslow’s hierarchy of needs, and work–life balance theory. Findings indicate that not pursuing state authorisation is mainly driven by sustained work pressure, difficulties achieving work–life balance, perceived barriers in the SR programme, and shifting career and life priorities, while financial incentives and professional status have limited motivational impact. The thesis concludes that structural and organisational initiatives to reduce workload intensity, increase flexibility, and support long-term professional sustainability are needed within the audit sector.
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