Please be informed that the deadline for filing an annual report which audit firms file with the Commission, based on the annual questionnaire prepared by the Commission, for the reporting period from 1 November of the previous year until 31 October of the current year, at least once a year, pursuant to Article 25 of the Law on auditing, expires on 30 November, EOB.
Audit firms and Sole Audit Practitioners are required to file with the Commission, at least once a year, by the end of November of the current year, the report for the previous reporting period with information on: shareholders and equity interest holders in the audit firm, on acquisition of shares and equity interests and changes to their holders, investments based on which the audit firm or the Sole Audit Practitioner acquired direct or indirect interest in another legal entity, any amendments to the Statute or Articles of Incorporation, calculation of insurance and insurance policy, employees and all contracts on audits of financial statements, executed by the audit firm or Sole Practitioner during the reporting period etc.
The report should be filed electronically, via the Commission’s Electronic Submissions Gateway. The Gateway is an internet application available on the website of the Commission, used for filing of information to the Official Register by electronic means.
By filling out the form placed on the Commission’s Electronic Submissions Gateway, you will, at the same time, fulfill your obligation of filing the report with the Chamber of Certified Auditors, as the data will be automatically forwarded to them.
In addition, the Securities Commission has prepared and published a video instruction on how to fill out the form of the report. The video instruction is available at the following link (in Serbian only).