The Rulebook on the form and content of applications 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.

Based on Article 18, paragraph 16 of the new Law on Accounting, the Secretary General of the Chamber of Authorized Auditors (hereinafter: the Chamber) adopted the Rulebook on the form and content of applications for issuance of licenses for accounting services, as well as fees for issuing licenses (https: / /www.kor.rs/akti/Pravilnik%20o%20dozvolama%20za%20pruzanje%20rac.%20usluga%20final.pdf) (hereinafter: the Rulebook).

The Rulebook is being effective on the eighth day from the day of its publication on the Chamber’s website, with the previously obtained consent of the Ministry of Finance (which obtained the opinion of the National Accounting Commission before giving its consent). Therefore, it is not planned to publish the Rulebook in Slu┼żbeni glasnik RS, but only on the website of the Chamber. To our knowledge, the Ministry of Finance has given its consent to the Rulebook – which was published on the Chamber’s website on September 15, which should mean that it will become effective on September 23, 2020.

The Rulebook prescribes 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.

As a legal entity, an entrepreneur shall submit to the Chamber a request for the issuance of a license for the provision of accounting services on Form 1, which is attached to this Rulebook and forms an its integral part.

Along with the request for the issuance of a license for the provision of accounting services, the applicant shall submit the appropriate documentation, as well as proof of payment of the fee.

The fee for submitting an application for the issuance of a license for the provision of accounting services shall be paid to the Chamber in the amount of:

  1. 24,000.00 dinars for legal entities;

  2. 17,000.00 dinars for entrepreneurs.

The number of the invoice for the payment of the fee, as well as the instructions for the payment of the fee is available on the website of the Chamber.

We remind you that the approval of the Rulebook regarding the registration of accounting firms in the Register of Accounting Service Providers, which is yet to start working on January 1, 2021. Namely, according to Article 18, paragraph 1 of the Law on Accounting, a legal entity, ie an entrepreneur who has a license for the provision of accounting services issued in accordance with this Law, may enter in the Register of Accounting Service Providers. Also, we remind you that the deadline for entry in the said Register expires on January 1, 2023.