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Welcome to the official web pages of the Croatian Audit Public Oversight Committee.

The Audit Public Oversight Committee is an independent and autonomous body responsible for public oversight of the Chamber of Auditors, audit firms, independent auditors and certified auditors.

Find out more via this website.

Mandatory Rotation of Statutory Auditors and Audit Firms & Transitional Provisions
A letter by DG Internal Market and Services Director General was sent to the National Oversight Bodies in early September 2014. Read more >


Audit Public Oversight Committee held on February 23, 2016 meeting with representatives of the Ministry of Finance of Montenegro with the aim of exchanging experiences in the field of audit public oversight and transposition of the EU law into national legislation the field of auditing.


Audit Public Oversight Committee held on April 4, 2016 meeting with representatives of the Council for Advancement and Oversight of Audit of the Republic of Macedonia with the aim of exchanging experiences in the field of audit public oversight. On this occasion, a Memorandum of Understanding was signed which you can find here >

The Audit Public Oversight Committee participated at the plenary meeting of the IFIAR (International Forum of Independent Audit Regulators) that was held in London, from April 19 to 21, 2016 and attended by more than 300 representatives from 48 independent audit regulators. At the meeting, IFIAR Members, among other things, decided to establish IFIAR's permanent Secretariat in Tokyo, Japan, and to implement the new Board-led governance structure of IFIAR. In addition, the representatives of the regulators exchanged experience related to the improvement of the procedures for the authorized auditors and audit companies’ quality assurance supervision. For more information on meeting, read here >

The Audit Public Oversight Committee participated at the 18th plenary meeting of the European Audit Inspection Group (EAIG) which was held in Oslo on June 15 and 16, 2016, hosted by the Norwegian competent body Finanstilsynet and chaired by the Netherlands Authority for the Financial Markets (AFM). The participants at the meeting were the representatives of EU member states’ bodies competent for audit supervision. The main topics of the meeting were the improvement of the supervision of the quality of audit profession and expectations of the audit reform that is currently being implemented in the European Union. For more information on the meeting, please click here >

The Audit Public Oversight Committee participated at the Regional Conference on Audit Public Oversight hosted by the Ministry of Finance of the Republic of Montenegro
The Audit Public Oversight Committee participated at the Regional Conference on Audit Public Oversight hosted by the Ministry of Finance of the Republic of Montenegro and held in Podgorica on July 28 and 29, 2016. The participants at the Conference were the representatives of regional independent bodies competent for audit oversight and of ministries of finance, as well as the representatives of competent bodies of individual EU member states. The main topics of the Conference were legal and institutional framework for audit public oversight and the role of the audit profession. The emphasis was put on changes that are expected as a result of the full implementation of European regulations in the area of audit. The Conference also served as a platform for mutual exchange of experience and problems which bodies competent for audit public oversight face every day.

IFIAR Celebrates 10 Years of Cooperation in International Audit Regulation
This year IFIAR celebrates 10th anniverasry. More about IFIAR activities you can read here >



The Audit Public Oversight Committee participated at the 19th plenary meeting of the European Audit Inspection Group (EAIG) held in Cyprus
The Audit Public Oversight Committee participated at the 19th, and at the same time the final, plenary meeting of the European Audit Inspection Group (EAIG). The meeting was held in Cyprus on November 9 and 10, 2016, and was hosted by the Cypriot competent body - Cyprus Public Audit Oversight Board (CYPAOB) and chaired by the competent authority of the United Kingdom - Financial Reporting Council (FRC). The main topics of the meeting were: the dialogue with the representatives of the PwC management in relation to the audits carried out in member states, dialogue with the representatives of International Auditing and Assurance Standards Board (IAASB) and International Ethics Standards Board for Accountants (IESBA), and further continuation of the current work of EAIG within the framework of the Inspections Sub-Group of the Committee of European Auditing Oversight Bodies. The first meeting of the Inspections Sub-Group was held after the conclusion of the 19th EAIG meeting.



The Audit Public Oversight Committee participated at the 11th IFIAR workshop
The Audit Public Oversight Committee participated at the 11th IFIAR workshop on supervisory activities. The workshop was held in Athens, from February 8 to February 10, 2017, organized by the Hellenic Accounting and Auditing Standards Oversight Board (HAASOB). In the introductory part of the IFIAR seminar, the Governor of the Greek Central Bank (guest lecturer) and Chairmen of IESBA and IAASB, among others, presented the activities and their expectations, while IFIAR presented its current activities in terms of the establishment of the IFIAR permanent headquarters in Tokyo and of the preparation of the IFIAR annual report on supervisory activities of competent bodies.

In the central part of the seminar, there were numerous workshops organized where competent bodies exchanged the practical experiences they face every day in terms of regulatory and operational challenges. The topics discussed at these workshops were the following: audit of banks, audit of insurance companies, audit of IT system, key determinants of the establishment of the supervisory system, especially in relation to small competent bodies, communication between competent bodies and audit committees, access to the analysis of irregularities and illegalities identified within the supervisory procedure, experiences in terms of rotation, key determinants of potential frauds in the financial statements, expanded audit opinions and internal control. The participants of the workshops also addressed the issue of the need of further mutual cooperation of small competent bodies, and, for that purpose, all the representatives of these competent bodies held the meeting where they expressed joint support for further deepening of their mutual cooperation.



The Audit Public Oversight Committee participated at the fourth plenary meeting of CEAOB
(Committee of European Auditing Oversight Bodies), held in Brussels on June 1, 2017. The main topics of the meeting referred to the state of play of the implementation of the audit reform in EU member states, with an emphasis on the progress in the work on the market monitoring report and on the audit of the unique electronic format of annual financial reporting for issuers listed on regulated market (European Single Electronic Format – ESEF).

The topic of the consultation document of the European Commission on the European Supervisory Authorities (ESAs) in the context of the existence and the performance of CEAOB was also discussed. The representative of the Audit Public Oversight Committee held the presentation on the existing and planned system of the supervision of the audit profession in Croatia. For more information on the held meeting, please visit >>



The Audit Public Oversight Committee participated at the second meeting of CEAOB ISG
(Committee of European Auditing Oversight Bodies - Inspections Sub-Group). The meeting was held in Prague on June 7 and 8, 2017, hosted by the Czech Public Audit Oversight Board (PAOB) and chaired by the German Auditor Oversight Body (AOB). The participants at the meeting were the representatives of EU member states’ bodies in charge of the audit supervision.

The main topics of the meeting referred to the further improvement of the supervision of the audit profession. In that regard, the working meetings were held with the representatives of the management of Deloitte, BDO and Grant Thornton. The initiative proposed by the competent bodies from Croatia, Slovenia, Cyprus and Ireland for the establishment of sub-groups for small regulators within which problems and challenges specific for small competent bodies would be discussed was supported at the meeting, as well as the cooperation among experts and the exchange of experience were arranged.

The Audit Public Oversight Committee participated at the third meeting of CEAOB ISG
(Committee of European Auditing Oversight Bodies - Inspections SubGroup) which was held in Dublin in the period from October 11 to 13, 2017, hosted by the Irish Auditing & Accounting Supervisory Authority (IAASA) and chaired by the French Haut Conseil du Commissariat aux Comptes (H3C). The participants at the meeting were the representatives of EU member states’ bodies competent for audit supervision and the representative of the European Commission as an observer. The CEAOB ISG work plan for 2018 was adopted at the meeting and it was decided to establish two working groups – small regulators task force and IT task force. In addition, the activities of the college and the update on the development of CAIM (Common Audit Inspection Methodology) were presented as well. Within the meeting, there were discussions held with the representatives of the management of EY, IAASB and IESBA. For more detailed information on the meeting, please visit >>