Economic Themes (2011) 49 (1) 8, 97-109
Dejan Jakšić, Kristina Mijić, Bojana Vuković
Abstract: This paper presents a research on current state of “certified public accountants” profession in Republic of Serbia. Research has been carried out based on data from public registers of the Certified Auditor’s Chamber, which is a carrier of legal responsibilities for the profession in Republic of Serbia. Characteristics of certified public accountants (CPA’s) which were investigated are: a geographic structure of CPA’s, university education background of CPA’s, a structure of licensed CPA’s according to audit firms, as well as a structure of recognized foreign professional titles according to professional organizations who issued them and audit firms.
Keywords: certified public accountants; audit
PROFESSION OF CERTIFIED PUBLIC ACCOUNTANTS IN THE REPUBLIC OF SERBIA
Dejan Jakšić, Kristina Mijić, Bojana Vuković
Abstract: This paper presents a research on current state of “certified public accountants” profession in Republic of Serbia. Research has been carried out based on data from public registers of the Certified Auditor’s Chamber, which is a carrier of legal responsibilities for the profession in Republic of Serbia. Characteristics of certified public accountants (CPA’s) which were investigated are: a geographic structure of CPA’s, university education background of CPA’s, a structure of licensed CPA’s according to audit firms, as well as a structure of recognized foreign professional titles according to professional organizations who issued them and audit firms.
Keywords: certified public accountants; audit
