Chamber of Authorized Auditors of Serbia
Associate | Established: 2006 | Associate since 2014
The KoR was established in 2006 under the Law on Accounting and Auditing of 2006 as a mandatory membership organization for certified auditors, certified internal auditors, and audit firms subject to oversight by the Ministry of Finance. In accordance with the 2006 Law (and subsequent amendments), the chamber’s main objectives are to improve and develop the accounting and auditing profession, implement international accounting, auditing, and ethical standards, represent and advocate on behalf of the profession, and administer professional examinations for auditors. With the promulgation of the Law on Auditing of 2013, all licensed auditors as well as audit firms are required to be members of the chamber. In addition, the KoR’s responsibilities were expanded to include administration and delivery of the continuous professional development program for auditors along with other authorized providers, and implementation of a mandatory quality assurance review system for the audits of financial statements in Serbia.
KoR is an Associate of IFAC.
Statements of Membership Obligation (SMO)
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.
Methodology
Last
updated: 11/2022
We welcome feedback. Please email membership@ifac.org
Status of Fulfillment by SMO
Disclaimer
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.
Contact
Nušiceva 15
Belgrade 11000
Serbia (Republic of)
Tel: +381-011-3281-820
Fax: +381-011-3031-321
office@kor.org.rs
http://www.kor.rs/