Rulebook on detailed requirements and documents for obtaining an authorised auditor license

Pursuant to Article 14 paragraph 2 of the Law on Accounting and Auditing (Official Gazette of the Republic of Montenegro No 69/05 and Official Gazette of Montenegro No 80/08) the Ministry of Finance hereby passed the


RULEBOOK ON DETAILED REQUIREMENTS AND DOCUMENTS FOR OBTAINING AN AUTHORISED AUDITOR LICENSE
(Official Gazette of Montenegro No 33/09 of 20 May 2009)


Article 1

This Rulebook governs in more details the requirements and documents to be submitted for obtaining an authorized auditor license.


Article 2

Along with the request for issuing an authorized auditor license, the following should be submitted:
 Evidence on completed higher education;
 Evidence on having obtained a certified accountant title;
 Evidence on recognition of a diploma or other document acquired abroad;
 Evidence that he/she is not convicted and that proceedings for a crime which makes him/her unworthy for carrying out activities in the area of accounting and auditing are not open against him/her;

The documentation shall be submitted as original or as an authenticated copy.


Article 3

This Rulebook shall enter into force on the eighth day following its publication in the Official Gazette of Montenegro.


No: 02-3766/1
Podgorica, 11 May 2009


Minister of Finance
Igor Lukšić PhD, m.p.