Association of Accountants and Auditors of Republic of Srpska
The Association of Accountants and Auditors Republika Srpska (AAARS) was established in 1996 and is legally recognized as an authorized professional accountancy organization in the Republika Srpska. Its membership comprises authorized auditors, certified accountants, and certified accounting technicians. Approximately one third of its members provide services in the public sector. The association’s mission is to develop and improve the profession by assisting with the education, examination, training, certification, and continuing professional development of its members as well as translating, publishing, and implementing professional and technical standards. It also promotes its members’ adherence to the Code of Ethics and collaborates with other regional professional accountancy organizations to advance of the profession.
Statements of Membership Obligations (SMOs)
The Statements of Membership Obligations form the basis of the IFAC Member Compliance Program. They serve as a framework for credible and high-quality professional accountancy organizations focused on serving the public interest by adopting, or otherwise incorporating, and supporting implementation of international standards and maintaining adequate enforcement mechanisms to ensure the professional behavior of their individual members.
IFAC bears no responsibility for the information provided in the SMO Action Plans prepared by IFAC member organizations. Please see our full Disclaimer for additional information.