When Björn Elfgren talks about auditing, it's hard not to be infected by his commitment. As CEO and auditor at Warmare, he wants to make auditing both more human and more modern, and he does not hesitate to challenge old ways of working. That Warmare was appointed Future Firmof the Year 2025 is a testament to the fact that their vision is making an impact throughout the industry.
So who might be more apt right now to talk #auditofthefuture with than Björn? In this interview, he shares his thoughts on what it takes to build the firm of the future.
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Hello Björn! Warmare was recently named Future Firm of the Year: what does that mean for you as a team?
- We are very proud. It's confirmation that we're thinking right, but also an encouragement to keep challenging the industry.
If you're going to describe the future of auditing in three words, which ones do you choose and why?
- The auditing of the future will be a combination of AI, people and warmth/relationships. Technology will change everything from how we work to develop data to assessing risks, but the foundation of our society is always human, warm relationships. With the right conditions around us, we humans are capable of a creativity that I think AI will find difficult to match even in the future.
You recently purchased Gertrud.ai — a personal AI finance assistant. How did the thoughts go?
- There is so much to do to improve the customer experience. Companies have long had a rather bad experience of auditing: they find it expensive, unclear and feel distant. Gertrud can help us change that. Our clients and the accounting consultants we work with will notice the benefit of Gertrud first.
What drives you personally to want to change the industry?
- I think auditors do a fantastic job, but the system has been flawed for a long time. Too much overtime, too little sustainability. I want Warmare to be a workplace you thrive on, not a ladder with incentives that make you have to work hard to reach the top.
The industry is struggling to attract new talent. What needs to change?
- Today, most firms base their incentive programs on debit rates, overtime, and for shareholders a traditional partner model. It won't work for the next generation. We need to create workplaces with a community, almost like an extra family. We need a new organisational structure and think about what it is that we are rewarding. It is clear that an audit firm must make money but not at the expense of the people. If we want to have a sustainable spring season, we need to work differently - either spread the work out to more people, which means less profit for the owners, or invest in smarter solutions.
You have embraced agile methods such as scrum and daily standups. How does it affect your everyday life?
- It's become a natural rhythm: we check in online and talk about what did you do yesterday, what you're planning for today and if you have any problems? It creates community, team feeling and reduces dependence on people. We also plan the work in 2-week sprints and finish by going over what we learned and improving the process. The fact that we run Senseworks has made it easier for us in this process as we can work together in teams in real time in the program.
What advice would you give to other agencies looking to modernise their processes?
- Start by standardizing. It sounds boring, but it is a prerequisite for growing and being able to work agility. Most of the time, there are a lot of different templates and ways of doing things in a firm - if you open an audit document, it looks quite different. Our process is based on everyone doing audits in the same way. You may not see the benefit of standardizing everything in the beginning, but if you want to grow, it is a must in order to grow scalably.
- Take small steps, one process at a time, and be sure to get the whole team involved in why.
The incentive systems in the industry are often discussed. How do you want to change them?
- We need to reward in ways other than just hours and billing. If we build companies that make money without burning people out, then we will also create an attractive industry.
How will the role of the auditor change in the next ten years?
- There will be a need for other types of skills, the so-called “soft skills”. We're going to have to do less of excel macros and more of understanding people, relationships and business. Technology takes the repetitive and the customer value we create is very much in the human.
Looking five years ahead: what do you want Warmare and the industry to look like?
- I want us to remain a place with high energy, where many people want to be part of. We will have continued to grow a lot, but also managed to preserve the culture. We will have good support from tools like Gertrud and Senseworks in how we work sustainably. We're going to stick to being accountants and doing really good auditing, while supporting accounting consultants and supporting them grow into more strategic roles.
The industry at large will change. Within five years, the classic “onboarding years” for new accountants will look completely different. As a new employee, you quickly enter the profession and become productive sooner, without having to start with routine tasks such as checking accounts receivable and sample handling. This means new ways of thinking about onboarding and learning on the job.
- For our clients and accounting consultants, the benefits will be even clearer, and for the auditor, everyday life will be both more fun, more creative and more sustainable.
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Thank you Björn for sharing your thoughts on the future of auditing and how Warmare is building a modern and more human firm. We at Senseworks are proud to be part of the journey.
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