Issuing a license to provide accounting services

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The Rulebook on the form and content of the request for the issuance of a license for the provision of accounting services, as well as the fee for the issuance of a license, has been published on the website of the Chamber of Certified Auditors.

Along with the request for the issuance of a license for the provision of accounting services, the accompanying documentation should be submitted, as well as proof of paid fee (RSD 24,000.00 for legal entities and RSD 17,000.00 for entrepreneurs).

The register of accounting service providers should start operating on 1.1.2021, and the deadline for entry in the Register expires 1.1.2023.
Along with the application for a license to provide accounting services, the applicant shall submit the following:

  1. proof (decision, excerpt, etc. of the Business Registers Agency) that it has a registered predominant activity for the provision of accounting services;
  2. proof that the founder, ie the beneficial owner, as well as a member of the management body of the legal entity that has a registered predominant activity for providing accounting services, has not been convicted of a criminal offense in terms of the law governing the liability of legal entities for criminal offenses. the founder, ie the owner, as well as a member of the governing body of the legal entity, a natural person, has not been convicted of criminal offenses under Article 18, paragraph 6, item 2) of the Law on Accounting “Official Gazette of RS”, No. 73/19, hereinafter: Law):
    1. for a legal entity – Excerpt from the criminal records of the competent court;
    2. for a natural person – Excerpt from the criminal records of the Ministry of the Interior;
  3. Proof that he has at least one full-time employee with a professional title in the field of accounting or auditing, acquired by a professional organization that is a member of the International Federation of Accountants (IFAC):
    1. confirmation of the applicant for the issuance of a license for the provision of accounting services, which contains information on the name and surname of that person and the date of conclusion of the employment contract for an indefinite period;
    2. a copy of the act (certificate, diploma, certificate, certificate, license, etc.) proving that the employee has acquired a professional title in the field of accounting or auditing, which was acquired by a professional organization member of the International Federation of Accountants (IFAC) .
  4. data on beneficial owners listed in Form 1;
  5. data on associates in the sense of Article 18 of the Law, which are listed in Form 1.

 

Exceptionally, an audit company that has a license to conduct an audit issued in accordance with the law governing the audit, submits an application for a license to provide accounting services on Form 1, without providing the above evidence.