Auditors

Auditors
 
If you are already established in any EU/EEA state or a third country, you are free to provide a 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 (available in the Ordinance on issuing work authorizations 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 areas of accounting and auditing, trade law, tax law and labour law, to the level required to perform a statutory audit in the Republic of Croatia (EUR 1.000,00)
• Copy of an ID or of a travel document
• Certificate on payment of fee for issuing work authorisation (EUR 160,00)

 
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 for the performance of legal audit and other audit services issued by the Ministry of Finance
• Application submitted in Form IX (available in the Ordinance on issuing work authorizations 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 the 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 on payment of the registration fee (EUR 530,00)

 
Statutory auditor from a third country
 

• Work authorization for performing a statutory audit issued to the statutory auditor by the competent authority, professional organization or other appropriate body from a third country, not older than three months
• Application submitted in Form XI (available in the Ordinance on issuing work authorizations 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 areas of accounting and auditing, trade law, tax law and labour law, to the level required to perform a statutory audit in the Republic of Croatia (1,000.00 EUR)
• Proof of citizenship
• Proof of meeting the conditions equivalent to those set out in Articles 7, 10 and 11 of the Audit Act
• Copy of an ID or of a travel document
• Proof of compliance with the ethical requirements of the profession, i.e. confirmation from a competent authority or professional association from a third country that there are no disciplinary proceedings against the certified auditor in the home country and that there are no temporary or permanent ban on performing audit services, no older than three months
• Certificate of criminal record or other appropriate certificate
• Certificate on payment of fee for issuing work authorisation (EUR 160,00)

 
Fees
 
EUR 1.000,00 for professional qualification exam
EUR 160,00 for issuing a work authorisation to the statutory auditor
EUR 530,00 for registration of an audit firm
 
Payment by means of online banking - fees to be paid to the Ministry of Finance
 
1. Fee for issuing work authorisation to the statutory auditor from another Member State/third country to carry out the statutory audit (EUR 160,00)
IBAN: HR12 1001 0051 8630 00160
Payment model: HR65
Payment reference number: 5673-035-identification number (OIB) of the person making the payment-5
 
2. Fee for registration of an audit firm from another Member State (EUR 530,00)
IBAN: HR12 1001 0051 8630 00160
Payment model: HR65
Payment reference number: 5673-035-identification number (OIB) of the person making the payment-6
 
3. Examination fee (professional qualification exam) (EUR 1.000,00)
IBAN: HR2223900011100335853, with an indication of the candidate's first and last name in the payment description
Payment model: HR65
Payment reference number: 5673-035-identification number (OIB) of the person making the payment-9
 

e-Service   First option: e-Service (available for EU/EEA citizens)   Second option: nadzor.revizije@mfin.hr (for sending photographed or scanned documents, signed without a stamp)

 
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, 85/24, 145/24 and 151/25)
Ordinance on continuous professional training of statutory auditors (OG 104/18 and 144/20)
Ordinance on issuing work authorizations to statutory auditors and audit firms (OG 107/25)
Ordinance on audit exam, special exam and professional qualification exam (OG107/24)
 
Authorization
 
If a natural person passes the professional qualification exam, the Croatian Audit Chamber shall issue the examination certificate, and if the natural person fails the exam, the Croatian Audit Chamber 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.