Preparation for auditing

Preparation for an audit is a service intended for taxpayers in Croatia. One of the necessary steps in acquiring a positive or unqualified opinion from the external supervision is the elimination of factors which could put such an opinion at risk.

According to the Law of Auditing, external supervision (audit) is imposed on financial reports from joint stock companies, limited companies and limited partnerships which have showed a revenue of over 30 million HRK in their financial reports in the previous year. This includes consolidated financial reports, financial reports from banks, investment funds, pension funds, pension insurance companies and other companies according to special regulations, as well as financial reports from connected companies, no matter their size, if the ruling company is subject to an audit.

r Return