Register Of Accounting Service Providers
Published date | 10 November 2022 |
Subject Matter | Accounting and Audit, Accounting Standards |
Law Firm | Eurofast |
Author | Natasa Nedic |
The Ministry of Finance calls on all legal entities and entrepreneurs engaged in the provision of accounting services in the Republic of Serbia, who have not yet fulfilled the legal obligation and harmonized their operations with the Law on Accounting -entered into force on January 1, 2020-, to timely submit a request for obtaining permits for the provision of accounting services and to register in the Register of Accounting Service Providers.
Legal entities or entrepreneurs whose main activity is provision of accounting services, are obliged to harmonize their operations with the provisions of the Law on Accounting, at the latest within three years from the date of entry into force of this law, meaning by January 1, 2023.
This means that the legal entities and entrepreneurs must be licensed to provide accounting services by the Chamber of Authorized Auditors and be registered in the Register of Accounting Service Providers maintained by the Agency for Business Registers (APR).
The deadline for harmonizing the accounting service provider's operations with the Accounting Act will not be extended.
A legal entity, i.e. an entrepreneur, can entrust the keeping of business books and the preparation of financial reports by contract in accordance with the law, exclusively to a legal entity or an entrepreneur who is registered in the Register and that has at least one full-time employee with a professional by a title in the field of accounting or auditing, which...
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