AccountingMaps
Country profile

Bosnia and Herzegovina

8 entries from 6 of our maps, in one place. Open a map to see Bosnia and Herzegovina beside the rest of the world.

Audit Oversight Bodies

Public audit-oversight bodies (POBs) and IFIAR membership by country

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Not IFIAR member

Council for Audit Supervision (CAS) – FBiH + Audit Oversight Board – RS

PAO: Chamber of Certified Auditors of FBiH / Chamber of Certified Auditors of RS · ~80 registered audit firms · ~640 registered auditors · Dual structure: Federation BiH (FBiH) and Republika Srpska (RS). QA reviews conducted by chambers subject to oversight councils

fba.ba ↗

Professional Accountancy Organisations

Accountancy bodies (PAOs) and their IFAC membership, by country

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IFAC member

Associaction of Accountants of Republic of Srpska (SRRRS)

IFAC member · Accountancy Europe · Founded 2003

srrrs.org ↗ifac.org ↗
IFAC member

Union of Accountants, Auditors and Financial Workers of Federation of Bosnia (SRR-FBIH)

IFAC member · Accountancy Europe · Founded 2003

srr-fbih.org ↗ifac.org ↗

Company Registry Portals

Where company financial statements are filed and published, by country

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All entities

APIF – Register of Financial Statements

All legal entities registered in the RS entity · Annual financial statements published; FBiH covered by FIA (https://www.fia.ba/)

apif.ba ↗

Accountant & Auditor Salaries

Gross annual pay of accountants and external auditors, in US dollars (2026)

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$7,500–20,000

Accountant: $10,008 a year

  • Accountant: $10,008 a year (modelled estimate)
  • External auditor: $13,794 a year (modelled estimate)
  • Average for all jobs: $13,524 a year

Modelled values use global occupational multipliers; use as directional estimates.

Gross pay in nominal US dollars (2026), not adjusted for living costs.

wage.is ↗

Country Challenges

The main challenge for accounting and audit in each country, from public evidence (2026)

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Audit quality

Quality assurance

  • Evidence: Direct evidence — the selected source reports this issue directly
  • Scope: Public-sector internal audit

OECD identifies absent operational quality assurance frameworks for internal audit in both principal entities.

Source: Public administration in Bosnia and Herzegovina 2024 (institutional report or research)

oecd.org ↗

GDP per Capita

GDP per capita (current US$), 2025 — World Bank Open Data

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Upper-middle · $4,516–14,005

$10,382

GDP per capita (current US$), 2025 · Upper-middle · $4,516–14,005

data.worldbank.org ↗

Business opportunities

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Not on these maps yet: Accounting News, Sustainability Framework Adoption, Annual Report Awards, Accounting History.

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