{"id":429,"date":"2023-03-11T22:01:10","date_gmt":"2023-03-11T22:01:10","guid":{"rendered":"https:\/\/www.toiminnantarkastus.com\/?page_id=429"},"modified":"2026-05-03T15:25:14","modified_gmt":"2026-05-03T15:25:14","slug":"tee-toiminnantarkastus-itse","status":"publish","type":"page","link":"https:\/\/www.toiminnantarkastus.com\/?page_id=429","title":{"rendered":"As Oy:n toiminnantarkastus"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"429\" class=\"elementor elementor-429\" data-elementor-post-type=\"page\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-707ec52 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"707ec52\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-84b8d95\" data-id=\"84b8d95\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-baf6c7e elementor-nav-menu--dropdown-tablet elementor-nav-menu__text-align-aside elementor-nav-menu--toggle elementor-nav-menu--burger elementor-widget elementor-widget-nav-menu\" data-id=\"baf6c7e\" data-element_type=\"widget\" data-settings=\"{&quot;layout&quot;:&quot;horizontal&quot;,&quot;submenu_icon&quot;:{&quot;value&quot;:&quot;&lt;svg class=\\&quot;e-font-icon-svg e-fas-caret-down\\&quot; viewBox=\\&quot;0 0 320 512\\&quot; xmlns=\\&quot;http:\\\/\\\/www.w3.org\\\/2000\\\/svg\\&quot;&gt;&lt;path d=\\&quot;M31.3 192h257.3c17.8 0 26.7 21.5 14.1 34.1L174.1 354.8c-7.8 7.8-20.5 7.8-28.3 0L17.2 226.1C4.6 213.5 13.5 192 31.3 192z\\&quot;&gt;&lt;\\\/path&gt;&lt;\\\/svg&gt;&quot;,&quot;library&quot;:&quot;fa-solid&quot;},&quot;toggle&quot;:&quot;burger&quot;}\" data-widget_type=\"nav-menu.default\">\n\t\t\t\t\t\t\t\t<nav aria-label=\"Menu\" class=\"elementor-nav-menu--main elementor-nav-menu__container elementor-nav-menu--layout-horizontal e--pointer-underline e--animation-fade\">\n\t\t\t\t<ul id=\"menu-1-baf6c7e\" class=\"elementor-nav-menu\"><li class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-home menu-item-65\"><a href=\"https:\/\/www.toiminnantarkastus.com\" class=\"elementor-item\">Etusivu<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-335\"><a href=\"https:\/\/www.toiminnantarkastus.com\/?page_id=334\" class=\"elementor-item\">Tarvittava tarkastusmateriaali<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-372\"><a href=\"https:\/\/www.toiminnantarkastus.com\/?page_id=371\" class=\"elementor-item\">T\u00f6ihin meille<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-405\"><a href=\"https:\/\/www.toiminnantarkastus.com\/?page_id=404\" class=\"elementor-item\">Ihmiset<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-431\"><a href=\"https:\/\/www.toiminnantarkastus.com\/?page_id=429\" class=\"elementor-item\">As Oy:n toiminnantarkastus<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-884\"><a href=\"https:\/\/www.toiminnantarkastus.com\/?page_id=877\" class=\"elementor-item\">Yhdistyksen toiminnantarkastus<\/a><\/li>\n<\/ul>\t\t\t<\/nav>\n\t\t\t\t\t<div class=\"elementor-menu-toggle\" role=\"button\" tabindex=\"0\" aria-label=\"Menu Toggle\" aria-expanded=\"false\">\n\t\t\t<svg aria-hidden=\"true\" role=\"presentation\" class=\"elementor-menu-toggle__icon--open e-font-icon-svg e-eicon-menu-bar\" viewBox=\"0 0 1000 1000\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M104 333H896C929 333 958 304 958 271S929 208 896 208H104C71 208 42 237 42 271S71 333 104 333ZM104 583H896C929 583 958 554 958 521S929 458 896 458H104C71 458 42 487 42 521S71 583 104 583ZM104 833H896C929 833 958 804 958 771S929 708 896 708H104C71 708 42 737 42 771S71 833 104 833Z\"><\/path><\/svg><svg aria-hidden=\"true\" role=\"presentation\" class=\"elementor-menu-toggle__icon--close e-font-icon-svg e-eicon-close\" viewBox=\"0 0 1000 1000\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M742 167L500 408 258 167C246 154 233 150 217 150 196 150 179 158 167 167 154 179 150 196 150 212 150 229 154 242 171 254L408 500 167 742C138 771 138 800 167 829 196 858 225 858 254 829L496 587 738 829C750 842 767 846 783 846 800 846 817 842 829 829 842 817 846 804 846 783 846 767 842 750 829 737L588 500 833 258C863 229 863 200 833 171 804 137 775 137 742 167Z\"><\/path><\/svg>\t\t<\/div>\n\t\t\t\t\t<nav class=\"elementor-nav-menu--dropdown elementor-nav-menu__container\" aria-hidden=\"true\">\n\t\t\t\t<ul id=\"menu-2-baf6c7e\" class=\"elementor-nav-menu\"><li class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-home menu-item-65\"><a href=\"https:\/\/www.toiminnantarkastus.com\" class=\"elementor-item\" tabindex=\"-1\">Etusivu<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-335\"><a href=\"https:\/\/www.toiminnantarkastus.com\/?page_id=334\" class=\"elementor-item\" tabindex=\"-1\">Tarvittava tarkastusmateriaali<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-372\"><a href=\"https:\/\/www.toiminnantarkastus.com\/?page_id=371\" class=\"elementor-item\" tabindex=\"-1\">T\u00f6ihin meille<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-405\"><a href=\"https:\/\/www.toiminnantarkastus.com\/?page_id=404\" class=\"elementor-item\" tabindex=\"-1\">Ihmiset<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-431\"><a href=\"https:\/\/www.toiminnantarkastus.com\/?page_id=429\" class=\"elementor-item\" tabindex=\"-1\">As Oy:n toiminnantarkastus<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-884\"><a href=\"https:\/\/www.toiminnantarkastus.com\/?page_id=877\" class=\"elementor-item\" tabindex=\"-1\">Yhdistyksen toiminnantarkastus<\/a><\/li>\n<\/ul>\t\t\t<\/nav>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-f5a68bf elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"f5a68bf\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-e097df9\" data-id=\"e097df9\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-3aff25d elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"3aff25d\" data-element_type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-b94d967\" data-id=\"b94d967\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-1974cee elementor-widget elementor-widget-heading\" data-id=\"1974cee\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><span style=\"color: var( --e-global-color-primary );font-family: var( --e-global-typography-primary-font-family ), Sans-serif;font-size: 2rem;font-weight: var( --e-global-typography-primary-font-weight );text-align: start\">ASUNTO-OSAKEYHTI\u00d6N TOIMINNANTARKASTUS<\/span><\/h2>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-ec829d8 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"ec829d8\" data-element_type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-e1dd7ee\" data-id=\"e1dd7ee\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-2bd9fdc elementor-widget elementor-widget-text-editor\" data-id=\"2bd9fdc\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"color: #000000; font-family: S\u00f6hne, ui-sans-serif, system-ui, -apple-system, 'Segoe UI', Roboto, Ubuntu, Cantarell, 'Noto Sans', sans-serif, 'Helvetica Neue', Arial, 'Apple Color Emoji', 'Segoe UI Emoji', 'Segoe UI Symbol', 'Noto Color Emoji'; white-space-collapse: preserve;\">Asunto-osakeyhti\u00f6n toiminnantarkastus on prosessi, jonka tavoitteena on varmistaa taloyhti\u00f6n taloudenpidon ja hallinnon asianmukaisuus. Toiminnantarkastuksen keskeinen tarkoitus on arvioida, ett\u00e4 yhti\u00f6n p\u00e4\u00e4t\u00f6kset on tehty asunto-osakeyhti\u00f6lain ja muiden s\u00e4\u00e4nn\u00f6sten mukaisesti. T\u00e4m\u00e4 sis\u00e4lt\u00e4\u00e4 muun muassa yhti\u00f6n hallinnon j\u00e4rjest\u00e4misen, johdon saamien etuuksien ja l\u00e4hipiiritoimien asianmukaisuuden sek\u00e4 kirjanpidon ja osakkaiden yhdenvertaisen kohtelun toteutumisen tarkastelun.<\/span><\/p><p><span style=\"color: #000000;\"><span style=\"font-family: S\u00f6hne, ui-sans-serif, system-ui, -apple-system, 'Segoe UI', Roboto, Ubuntu, Cantarell, 'Noto Sans', sans-serif, 'Helvetica Neue', Arial, 'Apple Color Emoji', 'Segoe UI Emoji', 'Segoe UI Symbol', 'Noto Color Emoji'; white-space-collapse: preserve;\">Toiminnantarkastaja valitaan yhti\u00f6kokouksessa, ja h\u00e4nen roolinsa on samankaltainen kuin tilintarkastajan, mutta ilman ammatillisia kelpoisuusvaatimuksia. Toiminnantarkastaja ei ole velvollinen noudattamaan tilintarkastuksia koskevia laajoja ja yksityiskohtaisia kansainv\u00e4lisi\u00e4 normistoja, eik\u00e4 h\u00e4nen nimest\u00e4\u00e4n ilmoiteta <span style=\"color: #000000;\">kaupparekisteriin. Toiminnantarkastuksen keskeisen\u00e4 teht\u00e4v\u00e4n\u00e4 on suorittaa laillisuustarkastusta, joka keskittyy erityisesti yhti\u00f6n toiminnan lainmukaisuuden varmistamiseen.<\/span><br \/><\/span><\/span><\/p><p><span style=\"color: #000000;\"><span style=\"font-family: S\u00f6hne, ui-sans-serif, system-ui, -apple-system, 'Segoe UI', Roboto, Ubuntu, Cantarell, 'Noto Sans', sans-serif, 'Helvetica Neue', Arial, 'Apple Color Emoji', 'Segoe UI Emoji', 'Segoe UI Symbol', 'Noto Color Emoji'; white-space-collapse: preserve;\">Toiminnantarkastajan kelpoisuusvaatimukset ovat yhdenmukaisia yhti\u00f6n hallituksen j\u00e4senten kelpoisuusvaatimusten kanssa. T\u00e4m\u00e4 tarkoittaa, ett\u00e4 toiminnantarkastajana ei voi toimia alaik\u00e4inen, konkurssissa oleva tai liiketoimintakiellossa oleva henkil\u00f6. Lis\u00e4ksi yhti\u00f6n is\u00e4nn\u00f6itsij\u00e4 tai hallituksen j\u00e4sen, sek\u00e4 saman konserniin kuuluvassa muussa yhteis\u00f6ss\u00e4 vastaavissa asemissa toimivat henkil\u00f6t eiv\u00e4t voi toimia toiminnantarkastajina. Samoin rajoitus koskee henkil\u00f6it\u00e4, joiden teht\u00e4viin kuuluu yhti\u00f6n kirjanpito, varojen hallinta tai varojen hoidon valvonta.<\/span><span style=\"font-family: S\u00f6hne, ui-sans-serif, system-ui, -apple-system, 'Segoe UI', Roboto, Ubuntu, Cantarell, 'Noto Sans', sans-serif, 'Helvetica Neue', Arial, 'Apple Color Emoji', 'Segoe UI Emoji', 'Segoe UI Symbol', 'Noto Color Emoji'; white-space-collapse: preserve;\"><br \/><\/span><\/span><\/p><p><span style=\"color: #000000; font-family: S\u00f6hne, ui-sans-serif, system-ui, -apple-system, 'Segoe UI', Roboto, Ubuntu, Cantarell, 'Noto Sans', sans-serif, 'Helvetica Neue', Arial, 'Apple Color Emoji', 'Segoe UI Emoji', 'Segoe UI Symbol', 'Noto Color Emoji'; white-space-collapse: preserve;\">Toiminnantarkastuksen merkitys taloyhti\u00f6ss\u00e4 korostuu sen tarjoamassa mahdollisuudessa lis\u00e4t\u00e4 osakkaiden luottamusta ja avoimuutta taloyhti\u00f6n hallintoa ja toimintaa kohtaan. Selke\u00e4 ja informatiivinen toiminnantarkastuskertomus palvelee osakkaiden tiedontarpeita ja tukee luottamuksen rakentamista taloyhti\u00f6n johdon ja osakkaiden v\u00e4lill\u00e4<\/span><\/p><p><span style=\"color: #000000;\">Toiminnantarkastuksen voi tehd\u00e4 my\u00f6s joissakin tapauksissa omatoimisesti yksityishenkil\u00f6n\u00e4.<\/span><\/p><p><span style=\"color: #000000;\">Hy\u00f6dyllisi\u00e4 linkkej\u00e4 toiminnantarkastuksen tekemiseen:<\/span><\/p><ul><li><a href=\"https:\/\/www.kiinteistoliitto.fi\/taloyhtio\/toiminnantarkastus\/\">Kiinteist\u00f6liitto<\/a><\/li><li><a href=\"https:\/\/www.prh.fi\/fi\/kaupparekisteri\/asunto-osakeyhtio\/muutosilmoitus\/johto_edustajat_ja_tilintarkastajat\/tilintarkastajan_ja_toiminnantarkastajan_valinta.html\" target=\"_blank\" rel=\"noopener\">PRH<\/a><\/li><li><a href=\"https:\/\/www.omataloyhtio.fi\/artikkelit\/7143\/tilintarkastus_vai_toiminnantarkastus.htm\" target=\"_blank\" rel=\"noopener\">Omataloyhti\u00f6.fi<\/a><\/li><\/ul><div>\u00a0<\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-157b2a0 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"157b2a0\" data-element_type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-89565e0\" data-id=\"89565e0\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-30fdafe elementor-widget elementor-widget-button\" data-id=\"30fdafe\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"#elementor-action%3Aaction%3Dpopup%3Aopen%26settings%3DeyJpZCI6IjQ1MSIsInRvZ2dsZSI6ZmFsc2V9\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Lataa ilmainen toiminnantarkastuskertomuspohja<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-0846778 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"0846778\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-d1f5878\" data-id=\"d1f5878\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-f145b81 elementor-widget elementor-widget-global elementor-global-896 elementor-widget-accordion\" data-id=\"f145b81\" data-element_type=\"widget\" data-widget_type=\"accordion.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-accordion\">\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-2521\" class=\"elementor-tab-title\" data-tab=\"1\" role=\"button\" aria-controls=\"elementor-tab-content-2521\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><svg class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><svg class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">Milloin toiminnantarkastaja voidaan valita Asunto-osakeyhti\u00f6\u00f6n?<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-2521\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"1\" role=\"region\" aria-labelledby=\"elementor-tab-title-2521\"><p>Toiminnantarkastaja voidaan valita taloyhti\u00f6\u00f6n, silloin kun osakehuoneistojen m\u00e4\u00e4r\u00e4 on alle 30<br \/>kappaletta. Osakehuoneistojen m\u00e4\u00e4r\u00e4\u00e4n lasketaan my\u00f6s autopaikat.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-2522\" class=\"elementor-tab-title\" data-tab=\"2\" role=\"button\" aria-controls=\"elementor-tab-content-2522\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><svg class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><svg class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">Paljonko toiminnantarkastus maksaa?<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-2522\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"2\" role=\"region\" aria-labelledby=\"elementor-tab-title-2522\"><p>Toiminannatarkastus.com tarjoaa toiminnantarkastusta kiinte\u00e4hintaisesti alkaen 199\u20ac \/ vuosi.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-2523\" class=\"elementor-tab-title\" data-tab=\"3\" role=\"button\" aria-controls=\"elementor-tab-content-2523\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><svg class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><svg class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">Mit\u00e4 toiminnantarkastaja tarkastaa?<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-2523\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"3\" role=\"region\" aria-labelledby=\"elementor-tab-title-2523\"><p>Toiminnantarkastaja tarkastaa taloyhti\u00f6n hallinnon ja talouden sill\u00e4 tarkkuudella, ett\u00e4 voi todeta<br \/>toiminnan olevan lakien, s\u00e4\u00e4nn\u00f6sten ja hyv\u00e4n hallintotavan mukaista.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-2524\" class=\"elementor-tab-title\" data-tab=\"4\" role=\"button\" aria-controls=\"elementor-tab-content-2524\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><svg class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><svg class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">My\u00f6nt\u00e4\u00e4k\u00f6 toiminnantarkastaja vastuuvapauden?<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-2524\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"4\" role=\"region\" aria-labelledby=\"elementor-tab-title-2524\"><p>Toiminnantarkastaja voi lausunnossaan todeta, ett\u00e4 tilivelvollisille (hallitus, is\u00e4nn\u00f6itsij\u00e4) voidaan<br \/>my\u00f6nt\u00e4\u00e4 vastuuvapaus.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-2525\" class=\"elementor-tab-title\" data-tab=\"5\" role=\"button\" aria-controls=\"elementor-tab-content-2525\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><svg class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><svg class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">Mit\u00e4 toiminnantarkastaja ei arvioi?<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-2525\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"5\" role=\"region\" aria-labelledby=\"elementor-tab-title-2525\"><p>Toiminnantarkastaja ei anna mielipiteit\u00e4 taloyhti\u00f6n hoitamisesta. Eik\u00e4 ota kantaa esimerkiksi<br \/>teknisiin ratkaisuihin.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-2526\" class=\"elementor-tab-title\" data-tab=\"6\" role=\"button\" aria-controls=\"elementor-tab-content-2526\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><svg class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><svg class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">Miksi toiminnantarkastus on edullisempi kuin tilintarkastus?<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-2526\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"6\" role=\"region\" aria-labelledby=\"elementor-tab-title-2526\"><p>Toiminnantarkastajaa ei sido samanlaiset velvollisuudet tarkastuksen suhteen kuin<br \/>tilintarkastuksessa.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-2527\" class=\"elementor-tab-title\" data-tab=\"7\" role=\"button\" aria-controls=\"elementor-tab-content-2527\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><svg class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><svg class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">Mit\u00e4 hy\u00f6ty\u00e4 on ulkopuolisesta toiminnantarkastajasta?<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-2527\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"7\" role=\"region\" aria-labelledby=\"elementor-tab-title-2527\"><p>Toiminnantarkastajan tarkoitus on lis\u00e4t\u00e4 osakkeenomistajien turvaa ja lis\u00e4t\u00e4 luottamusta taloyhti\u00f6n<br \/>hallinnon toimintaan. Taloyhti\u00f6n osakkaat saavat k\u00e4ytt\u00f6\u00f6ns\u00e4 toiminnantarkastusraportin miss\u00e4 on<br \/>kerrottu tarkastetut asiakohdat.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-2528\" class=\"elementor-tab-title\" data-tab=\"8\" role=\"button\" aria-controls=\"elementor-tab-content-2528\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><svg class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><svg class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">Miten toiminnantarkastaja valitaan?<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-2528\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"8\" role=\"region\" aria-labelledby=\"elementor-tab-title-2528\"><p>Toiminnantarkastajan valitsee yhti\u00f6kokous m\u00e4\u00e4r\u00e4enemmist\u00f6 p\u00e4\u00e4t\u00f6ksell\u00e4. Toiminnantarkastajaksi<br \/>on aina valittava henkil\u00f6.<\/p><p>Voit valita meid\u00e4t toiminnantarkastajaksi yhti\u00f6kokouksessa seuraavanlaisella p\u00e4\u00e4t\u00f6ksell\u00e4:<\/p><p>&#8221;Valittiin toiminnantarkastajaksi Tomi Takarautio, KTM&#8221;<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-4fd4d63 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"4fd4d63\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-f7c01d3\" data-id=\"f7c01d3\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-9d46273 elementor-widget__width-initial elementor-widget elementor-widget-heading\" data-id=\"9d46273\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">L\u00c4HET\u00c4 YHTEYDENOTTOPYYNT\u00d6<\/h2>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-04df751 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"04df751\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-751763d\" data-id=\"751763d\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-27df7f9 elementor-button-align-center elementor-widget__width-initial elementor-widget elementor-widget-form\" data-id=\"27df7f9\" data-element_type=\"widget\" data-settings=\"{&quot;step_next_label&quot;:&quot;Next&quot;,&quot;step_previous_label&quot;:&quot;Previous&quot;,&quot;button_width&quot;:&quot;100&quot;,&quot;step_type&quot;:&quot;number_text&quot;,&quot;step_icon_shape&quot;:&quot;circle&quot;}\" data-widget_type=\"form.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<form class=\"elementor-form\" method=\"post\" name=\"Ota yhteytt\u00e4\">\n\t\t\t<input type=\"hidden\" name=\"post_id\" value=\"429\"\/>\n\t\t\t<input type=\"hidden\" name=\"form_id\" value=\"27df7f9\"\/>\n\t\t\t<input type=\"hidden\" name=\"referer_title\" value=\"As Oy:n toiminnantarkastus\" \/>\n\n\t\t\t\t\t\t\t<input type=\"hidden\" name=\"queried_id\" value=\"429\"\/>\n\t\t\t\n\t\t\t<div class=\"elementor-form-fields-wrapper elementor-labels-above\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-text elementor-field-group elementor-column elementor-field-group-name elementor-col-100\">\n\t\t\t\t\t\t\t\t\t\t\t\t<label for=\"form-field-name\" class=\"elementor-field-label\">\n\t\t\t\t\t\t\t\tNimi\t\t\t\t\t\t\t<\/label>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<input size=\"1\" type=\"text\" name=\"form_fields[name]\" id=\"form-field-name\" class=\"elementor-field elementor-size-sm  elementor-field-textual\" placeholder=\"Nimi\">\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-email elementor-field-group elementor-column elementor-field-group-email elementor-col-100 elementor-field-required\">\n\t\t\t\t\t\t\t\t\t\t\t\t<label for=\"form-field-email\" class=\"elementor-field-label\">\n\t\t\t\t\t\t\t\tS\u00e4hk\u00f6postiosoite\t\t\t\t\t\t\t<\/label>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<input size=\"1\" type=\"email\" name=\"form_fields[email]\" id=\"form-field-email\" class=\"elementor-field elementor-size-sm  elementor-field-textual\" placeholder=\"S\u00e4hk\u00f6postiosoite\" required=\"required\" aria-required=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-textarea elementor-field-group elementor-column elementor-field-group-message elementor-col-100\">\n\t\t\t\t\t\t\t\t\t\t\t\t<label for=\"form-field-message\" class=\"elementor-field-label\">\n\t\t\t\t\t\t\t\tPuhelinnumero\t\t\t\t\t\t\t<\/label>\n\t\t\t\t\t\t<textarea class=\"elementor-field-textual elementor-field  elementor-size-sm\" name=\"form_fields[message]\" id=\"form-field-message\" rows=\"1\" placeholder=\"Puhelinnumero\"><\/textarea>\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-text elementor-field-group elementor-column elementor-field-group-field_77cecf3 elementor-col-100\">\n\t\t\t\t\t\t\t\t\t\t\t\t<label for=\"form-field-field_77cecf3\" class=\"elementor-field-label\">\n\t\t\t\t\t\t\t\tTaloyhti\u00f6n nimi\t\t\t\t\t\t\t<\/label>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<input size=\"1\" type=\"text\" name=\"form_fields[field_77cecf3]\" id=\"form-field-field_77cecf3\" class=\"elementor-field elementor-size-sm  elementor-field-textual\">\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-text elementor-field-group elementor-column elementor-field-group-field_b9a7903 elementor-col-100\">\n\t\t\t\t\t\t\t\t\t\t\t\t<label for=\"form-field-field_b9a7903\" class=\"elementor-field-label\">\n\t\t\t\t\t\t\t\tLis\u00e4tietoja\t\t\t\t\t\t\t<\/label>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<input size=\"1\" type=\"text\" name=\"form_fields[field_b9a7903]\" id=\"form-field-field_b9a7903\" class=\"elementor-field elementor-size-sm  elementor-field-textual\" placeholder=\"Haluatko tarjouksen?\">\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-checkbox elementor-field-group elementor-column elementor-field-group-field_972a2f0 elementor-col-100\">\n\t\t\t\t\t\t\t\t\t\t\t\t<label for=\"form-field-field_972a2f0\" class=\"elementor-field-label\">\n\t\t\t\t\t\t\t\tMieluisin yhteydenottotapa\t\t\t\t\t\t\t<\/label>\n\t\t\t\t\t\t<div class=\"elementor-field-subgroup  \"><span class=\"elementor-field-option\"><input type=\"checkbox\" value=\"S\u00e4hk\u00f6postitse\" id=\"form-field-field_972a2f0-0\" name=\"form_fields[field_972a2f0][]\"> <label for=\"form-field-field_972a2f0-0\">S\u00e4hk\u00f6postitse<\/label><\/span><span class=\"elementor-field-option\"><input type=\"checkbox\" value=\"Soittamalla\" id=\"form-field-field_972a2f0-1\" name=\"form_fields[field_972a2f0][]\"> <label for=\"form-field-field_972a2f0-1\">Soittamalla<\/label><\/span><\/div>\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-group elementor-column elementor-field-type-submit elementor-col-100 e-form__buttons\">\n\t\t\t\t\t<button class=\"elementor-button elementor-size-sm\" type=\"submit\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">L\u00e4het\u00e4 yhteydenotto<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/button>\n\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t<\/form>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>ASUNTO-OSAKEYHTI\u00d6N TOIMINNANTARKASTUS Asunto-osakeyhti\u00f6n toiminnantarkastus on prosessi, jonka tavoitteena on varmistaa taloyhti\u00f6n taloudenpidon ja hallinnon asianmukaisuus. Toiminnantarkastuksen keskeinen tarkoitus on arvioida, ett\u00e4 yhti\u00f6n p\u00e4\u00e4t\u00f6kset on tehty asunto-osakeyhti\u00f6lain ja muiden s\u00e4\u00e4nn\u00f6sten mukaisesti. T\u00e4m\u00e4 sis\u00e4lt\u00e4\u00e4 muun muassa yhti\u00f6n hallinnon j\u00e4rjest\u00e4misen, johdon saamien etuuksien ja l\u00e4hipiiritoimien asianmukaisuuden sek\u00e4 kirjanpidon ja osakkaiden yhdenvertaisen kohtelun toteutumisen tarkastelun. Toiminnantarkastaja valitaan yhti\u00f6kokouksessa, ja [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-429","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/www.toiminnantarkastus.com\/index.php?rest_route=\/wp\/v2\/pages\/429","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.toiminnantarkastus.com\/index.php?rest_route=\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/www.toiminnantarkastus.com\/index.php?rest_route=\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/www.toiminnantarkastus.com\/index.php?rest_route=\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/www.toiminnantarkastus.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=429"}],"version-history":[{"count":83,"href":"https:\/\/www.toiminnantarkastus.com\/index.php?rest_route=\/wp\/v2\/pages\/429\/revisions"}],"predecessor-version":[{"id":1346,"href":"https:\/\/www.toiminnantarkastus.com\/index.php?rest_route=\/wp\/v2\/pages\/429\/revisions\/1346"}],"wp:attachment":[{"href":"https:\/\/www.toiminnantarkastus.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=429"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}