Danish Revisoreksamen (Statsautoriseret Revisor)

Practice session

Under Årsregnskabsloven (ÅRL) § 7, a Danish commercial enterprise has a balance sheet total of DKK 35,000,000, net turnover of DKK 70,000,000, and an average of 38 full-time employees. In which reporting class (regnskabsklasse) does this company belong?

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