If you are already established in any EU/EEA state, you are free to provide statutory audit as a natural or a legal person, whether established in Croatia or not, provided that you have an authorisation to work in Croatia.
Statutory auditor requirements
- Work authorization for performing a statutory audit issued to the statutory auditor by the competent authority of the EU/EEA state of the establishment
- Application submitted in the Form V (available in the Ordinance on issuing work authorisations to statutory auditors and audit firms, and integrated in the e-service)
- Pass the professional qualification exam in Croatia – test on knowledge of the Croatian legislation, including at least the area of the accounting and auditing, trade law, tax law and labour law, to the level required to perform statutory audit in the Republic of Croatia (EUR 610,52)
- Copy of an ID or of a travel document
- Certificate issued by the competent authority or professional association of the of the EU/EEA state that no disciplinary proceedings are being conducted against the applicant in the EU/EEA state (so-called good standing) and that there is no temporary or permanent ban on performing audit services (not older than three months)
- Certificate on payment of fee for issuing work authorisation (EUR 159,27)
Audit firm requirements
- Work authorisation issued to the audit firm by the competent authority of the EU/EEA state of the establishment
- The key audit partner carrying out the statutory audit on behalf of the audit firm has to possess work authorisation issued by the Ministry of Finance
- Application submitted in the Form VI (available in the Ordinance on issuing work authorisations to statutory auditors and audit firms, and integrated in the e-service)
- Proof of liability insurance for the possible damage caused to third parties by carrying out audit services
- Certificate on employment status of the key audit partner
- Business address in the Republic of Croatia if the firm is established in the Republic of Croatia
- Certificate issued by the competent authority or professional association of the of the EU/EEA state that no disciplinary proceedings are being conducted against the audit firm in the EU/EEA state (so-called good standing) and that there is no temporary or permanent ban on performing audit services (not older than three months)
- Certificate on payment of the registration fee (EUR 530,89)
Fees
EUR 610,52 for professional qualification exam
EUR 159,27 for issuing work authorisation to the statutory auditor
EUR 530,89 for registration of an audit firm
Payment by means of online banking – fees to be paid to the Ministry of Finance
- Fee for issuing work authorisation to the statutory auditor from another Member State to carry out the statutory audit (EUR 159,27)
IBAN: HR12 1001 0051 8630 00160
Payment model: HR65
Payment reference number: 5673-035-identification number (OIB) of the person making the payment-5
- Fee for registration of an audit firm form another Member State (EUR 530,89)
IBAN: HR12 1001 0051 8630 00160
Payment model: HR65
Payment reference number: 5673-035-identification number (OIB) of the person making the payment-6
- Examination fee (professional qualification exam) EUR 610,52
IBAN: HR12 1001 0051 8630 00160
Payment model: HR65
Payment reference number: 5673-035-identification number (OIB) of the person making the payment-9
- Examination resit fee EUR 76,98 per subject
IBAN: HR12 1001 0051 8630 00160
Payment model: HR65
Payment reference number: 5673-035-identification number (OIB) of the person making the payment-10
Competent authority and regulations
Ministry of Finance
Katančićeva 5, 10 000 Zagreb
+385 1 4591 286
nadzor.revizije@mfin.hr
Croatian Audit Chamber
Radnička cesta 52/V, 10 000 Zagreb
+385 1 4649 618
hrk@revizorska-komora.hr
Audit Act (OG 127/17, 27/24 and 85/24)
Ordinance on continuous professional training of statutory auditors (OG 104/18 and 144/20)
Ordinance on issuing work authorisations to statutory auditors and audit firms (OG 27/19 and 51/21)
Ordinance on audit exam, special exam and professional qualification exam (OG 107/24)
Authorization
If a natural person passes the professional qualification exam the Ministry of Finance shall issue the examination certificate, and if the natural person fails the exam, the Ministry shall issue a decision thereof.
Time limit: 60 days
Legal remedy
Administrative acts may not be appealed, but an administrative dispute may be instituted before the competent Administrative Court.
Last updated on 18 September 2024
