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The Law on Accounting and Auditing of the Federation of Bosnia and Herzegovina

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Summary

This Law regulates the field of accounting and auditing including attaining titles, qualifications and licensing in the accounting profession, organisation and functioning of the bookkeeping and accounting system, preparation and presentation of financial reports, auditing of financial reports, establishing of the Auditing Chamber of the Federation of Bosnia and Herzegovina and establishing a quality assurance review system for audit firms and public oversight.

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Issuer

Bosnia and Herzegovina

Year

2009

Region

Europe

Policy Type

Disclosure

Geographical scope

National

Mandatory or voluntary

Mandatory


Main industries targeted
  • Professional, Scientific, & Technical Services
  • Finance & Insurance
  • Manufacturing
  • Real Estate, Rental & Leasing
Restrictiveness

Moderate

Sustainable Development Goals (SDGs)
  • SDG 4: Quality Education
  • SDG 8: Decent Work and Economic Growth
  • SDG 10: Reduced Inequality
  • SDG 15: Life on Land

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