Current auditor firms come from CVR appointments

Status: accepted Date: 2026-09-09 Issue: #651; decision A1 in the company-filter expansion specification

Decision

Use the company document's deltagerRelation entries whose organisation hovedtype is REVISION. Publish auditor_ids, a reference-backed set of CVR participant registry identifiers for company participants. The identifier is enhedsNummer, not a guessed CVR number or an audit-firm name. Retain the disclosed participant kind and name. Natural-person and unknown participant kinds remain evidence but do not enter the firm filter or firm vocabulary.

An appointment's dates come from its member attribute FUNKTION=REVISION. The organisation's own dates describe the role container, not the member's appointment. A current appointment has a disclosed start on or before the UTC read date and no end, or an end on or after that date. Missing membership dates are unavailable. Keep ended and future appointments in history. Never invent a term from an accounting period. Multiple current firms all remain current.

The current company document is the authoritative publication. Source corrections replace its current projection; retained source history remains inspectable. A missing relationship collection differs from a collected empty collection. An empty collection means no appointment stated in this registry snapshot, not an explicit claim that the company has no auditor. There is no has_revisor boolean in this contract.

This contract is company-level registry evidence. A report submitter, signing person, or audit-firm fact in an annual report does not alter it. Filing-level audit extraction is outside the selected source route. Taxonomy versions and filing corrections therefore do not determine current appointments.

Source probe

On 2026-09-09, two bounded CVR Elasticsearch reads selected company documents with REVISION: 30 default-order documents and 50 most recently updated documents. They returned 193 and 149 auditor relations respectively. The first sample contained 120 company, 49 person, and 24 other participants, all with ended memberships. The recent sample contained 147 company, one person, and one other participant; its 50 open memberships were all company participants. This proves the field path and distinct kinds, not population completeness.

Company 42623563 supplied a concrete replacement: member 5651072 ended on 2026-09-01 and member 4006481031 started on that date, while the organisation itself remained open from 2021-08-24. Using the organisation end would retain the former auditor incorrectly. Tests reproduce this structure with synthetic identities and add joint appointments, missing dates, and source corrections.

The existing CVR access policy in ADR-0005 applies. ADR-0006 permits registry keys, names, kinds, and business-role dates; no addresses or other person attributes are added. This is a read of the existing authorised source. The official registration guidance describes appointment and departure registration. The official annual-report controls separately compare filing assistance with CVR auditor registration. These support keeping registry appointments separate from filing evidence.

Publication

CVR ingestion promotes the minimised appointment collection with its existing source update, collection time, and raw reference. Reads select current firms from that collection and expose the full dated collection in detail. Search and exact counts share the predicate. Source replacement and UTC date changes invalidate pagination in the same publication identity used by growth filters. Existing rows remain unavailable until the normal CVR refresh or reconciliation collects this projection. Search never calls the source.