About Us

The Auditors' Chamber of the Federation of Bosnia and Herzegovina (hereinafter the “Chamber”) is a professional organization of auditing companies and authorized auditors, operating in the territory of the Federation of Bosnia and Herzegovina, which has the status of a legal person and carries out the responsibilities assigned to the Chamber by the Law on Accounting and Auditing in the Federation of Bosnia and Herzegovina (hereinafter the “Law”).

The Chamber is self sustainalble and independent in its work, and is subject to public oversight by the Public Oversight Board in accordance with the Law.

Members of the Chamber are Audit Firms and Certified Auditors who are licensed by the Federal Ministry of Finance (hereinafter the “Ministry”).

The Chamber is listed in the Registry of Associations in the Federation of Bosnia and Herzegovina, which is kept by the Federal Ministry of Justice, under the Register number 1216, Book II of the Registry, dated January 05, 2011.

Chambers’ seat is in Sarajevo, La Benevolencija no. 8.

The Chambers has jurisdiction to perform tasks in the area of auditing services and other professional areas related to auditing.Specifically, the Chamber:

  • establishes membership fees  and other revenues
  • guards the reputation of audit profession;
  • establishes minimum methodology of the quality supervision of work performed by the Audit Companies and authorized auditors;
  • supervises the quality of work performed by the Audit Companies and authorized auditors; if necessary, it takes proceedings and  conducts measures required to remove and sanction the observed irregularities which it reports to the Ministry every six-month period.

In addition to the competencies and tasks outlined in the previous paragraph, the Chamber:

  • determines and adopts a tariff for auditing services, with the approval of the Ministry;;
  • establishes the minimum form and content of the audit work documentation;
  • adopts the Code of Professional Ethics of Auditors;
  • prescribes the conditions auditing companies need to meet in regards to insurance for liability for damages;
  • supervises the implementation of the regulations, proposes amendments to the regulations, and participates in the process of adopting or amending regulations; monitors and studies relationships and events that are of interest for regulation, position, work, and improvement of the auditing profession; improves the material, professional and other interests of the auditing profession;
  • submits its annual work report to the Public Oversight Board for consideration within 15 days from the day of its adoption by the Chambers’ Assembly;
  • cooperates with the Accounting and Auditing Committee and professional associations in the education programs for auditors;
  • organizes and conducts professional trainings of certified auditors and maintains continuous professional development ;
  • establishes and develops cooperation with domestic, foreign, and international organizations of accountants and auditors, and other related organizations;
  • performs other tasks determined by law, by-law, its Statute or other general acts of the Chamber.


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